N.Y. Tax Law Section 471-A
Use tax on cigarettes

There is hereby imposed and shall be paid a tax on all cigarettes used in the state by any person, except that no tax shall be imposed (1) if the tax provided in § 471 (Imposition of cigarette tax)section four hundred seventy-one of this article is paid, (2) on the use of cigarettes which are exempt from the tax imposed by said section, or

(3)

on the use of four hundred or less cigarettes, brought into the state on, or in the possession of, any person. Such tax on cigarettes shall be at the rate of five dollars and thirty-five cents for each twenty cigarettes or fraction thereof, provided, however, that if a package of cigarettes contains more than twenty cigarettes, the rate of tax on the cigarettes in such package in excess of twenty shall be one dollar and thirty-three and three-quarters cents for each five cigarettes or fraction thereof. Within twenty-four hours after liability for the tax accrues, each such person shall file with the commissioner a return in such form as the commissioner may prescribe together with a remittance of the tax shown to be due thereon. For purposes of this article, the word “use” means the exercise of any right or power actual or constructive and shall include but is not limited to the receipt, storage or any keeping or retention for any length of time, but shall not include possession for sale. All other provisions of this article if not inconsistent shall apply to the administration and enforcement of the tax imposed by this section in the same manner as if the language of said provisions had been incorporated in full into this section.

Source: Section 471-A — Use tax on cigarettes, https://www.­nysenate.­gov/legislation/laws/TAX/471-A (updated Sep. 8, 2023; accessed Jun. 21, 2025).

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Verified:
Jun. 21, 2025

Last modified:
Sep. 8, 2023

§ 471-A. Use tax on cigarettes's source at nysenate​.gov

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