Increase in New York State excise tax on cigarettes and little cigars

Effective September 1, 2023, the New York State excise tax on cigarettes and little cigars will increase by $1.00 per pack of 20. 

If you are a retail dealer, wholesale dealer, or cigarette stamping agent and owe the cigarette floor tax, you must file Form CG-11, Cigarette Tax Floor Tax Return, and pay the tax due by November 20, 2023.

For more information, see:

• Notice N-23-2, New York State Excise Tax on Cigarettes to Increase on September 1, 2023
• Notice N-23-3, New York State Excise Tax on Little Cigars to Increase on September 1, 2023
• Form CG-11 and its instructions

To reduce errors and speed up processing, use our fill-in Form CG-11.