Cigarette and tobacco products tax advisory opinions (TSB-A)
An Advisory Opinion is issued at the request of a person or entity. It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts. An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.
| Year | Number | Petitioner |
|---|---|---|
| 2024 | TSB-A-24(1)M,(1)S | Petitioner asks whether new product will be subject to Cigarette and Tobacco Products Tax. |
| 2020 | TSB-A-20(3)M | Petitioner asks whether a retailer of vaping products in New York State is required to obtain a certificate of registration as a retail dealer of tobacco products for New York State excise tax purposes. |
| TSB-A-20(1)M(1)S | Whether retail sales of chewing tobacco made to customers located outside of the State of New York are subject to any New York State taxes. | |
| 2009 | TSB-A-09(3)M | Whether purchases of cigarettes and tobacco products by inmates of correctional facilities are exempt from the Article 20 excise taxes on cigarettes and tobacco products |
| 2006 | TSB-A-06(2)M | Milhelm Attea & Bros. |
Updated: