All NYC cigarette licensees that sell, transfer or distribute cigarettes in NYC must file a Form CTX-R and all other tax schedules.
Agent-Jobbers must file Form CTX-R monthly with the Department of Finance. Sub-Jobbers and Vending Machine Operators must file Form CTX-R on a quarterly basis.
Quarterly reporting periods are:
Note: The CTX-R, with Schedules A through F, must be filed by both Resident and Non-Resident Stamping Agents and Wholesale Dealers. The CTX-NR no longer exists.
An Agent-Jobber, also known as a Stamping Agent, is someone authorized to sell cigarettes to licensed retail dealers and to affix tax stamps on cigarettes for resale.
A Sub-Jobber is authorized to sell cigarettes to licensed retail dealers only.
A Vending Machine Operator is authorized to own, operate, or maintain one or more cigarette vending machines.
You can also submit Form CTX-R and related schedules by mail.
Mail your completed form and schedules to:
NYC Department of Finance
Enforcement Division, CTX Unit
30-10 Starr Ave., 2nd Floor
Long Island City, NY 11101
All Agent-Jobber and Sub-Jobbers must keep and maintain records of taxable and non-taxable (exempt) cigarettes. Records must also be kept and made available upon request for returned cigarettes and transfers involving stamped and unstamped cigarettes with other agents (Title 19 of the Rules of the City of New York Section 4-17 (19 RCNY 4-17) Records to be Kept).
The amended Federal Privacy Act of 1974 requires agencies requesting social security numbers to inform individuals from whom they seek information as to whether compliance is voluntary or mandatory, why the request is being made and how the information is being used. The disclosure of Social Security Numbers is mandated by Section 11-102-1 of the Administrative Code of the City of New York. Disclosure is requested to facilitate the processing of the Cigarette Tax.
For information and assistance: