Permit Text |
| Statutory Authority | NYS Tax Law, Article 20, Section 480a (eff. 1/1/91) | |||||||
| Regulatory Authority | 20 NYCRR | |||||||
| Federal Authority | None | |||||||
| Category of Business Regulated by Permit | Retail Trade | |||||||
| Average Application Processing | Initial | 10 | Days | |||||
| Renewal | 90 | Days | ||||||
| Comments | DTF-716 (Initial application) processing time ranges from 5 to 10 days | |||||||
| Common Denial Reasons | Insufficient information, Incorrect fees, Failure to register to collect sales tax | |||||||
| Permit Term | Annual | Explain | Based on the calendar year. | |||||
| Renewable | Yes | How Often | Yearly | |||||
| Automatically Sent | Yes | Explain | DTF 719 Renewal notices sent 120 days prior to expiration. Must renew by September 20. | |||||
| Grace Period | Yes | Explain | 45 day grace period. Unable to issue certificate between November 15 and December 31. | |||||
| Late Penalty | No | Explain | ||||||
| Application Submittal | Electronic (Internet), Mail | |||||||
| Comments | Payment is required with application and the Department does not currently have a means of collecting non-tangible payments. | |||||||
| Agency Contact | ||||||||
| Agency | NYS Department of Taxation and Finance | |||||||
| Address | Cigarette/Tobacco Products Registration W. A. Harriman Campus, Building 8, Room 600 Albany, NY 12227 | |||||||
| Phone | (518) 485-7652 | |||||||
| Agency Website | http://www.tax.ny.gov | |||||||
| Other Sources for Applications | Agency Website, Online @ www.opal.ny.gov | |||||||
| GORR Contact | ||||||||
| Name | Paula Taylor Taxpayer Services Specialist 4 | |||||||
| Address | NYS Department of Taxation and Finance Cigarette/Tobacco Products Registration W. A. Harriman Campus, Building 8, Room 600 Albany, NY 12227 | |||||||
| Phone | (518) 591-1939 | |||||||
| Contact Name | ||||||||
| Contact Mailing Address | ||||||||
| Conatct Phone Number | ||||||||
| Contact Fax Number | ||||||||
| Email Address | TCCCigRegUnit@tax.ny.gov; opalmonitor@cio.ny.gov | |||||||
| Follow Up Information | The following items are required to be mailed to the follow up contact address before your application can be processed. <B>Please make sure to write the OPAL ID on each attachment.</B> <P/> 1) If you are a new applicant, or you did not register as a sales tax vendor before starting business, you must immediately file a Form DTF-17, Application for Registration as a Sales Tax Vendor. <P/> | |||||||
| OPAL Status Levels | Submitted to Department of Taxation and Finance Department of Taxation and Finance is processing application Completed Application Rejected Pending Additional Information Pending Approval of DTF-17 | |||||||
| OPAL Ready Field | Yes | |||||||
| OPAL Aged Limit ( in days ) | ||||||||
| OPAL Form Name | Registration of Retail Dealers and Vending Machines | |||||||
| OPAL Form Type | Websphere | |||||||
| Web Service Client | No | |||||||
| OPAL Application Title | ||||||||
| OPAL Email Variables | ||||||||
| Maximum Number of Forms per Email | ||||||||
| Approx Email Send Time | 8:00 AM | |||||||