New York Provides Guidance on Taxability of Little Cigars

Wednesday, September 10th, 2014

A closeup of cigarettes.
New York

The New York Department of Taxation and Finance recently issued guidance on the taxation of little cigars.

New York's tobacco products tax applies to cigarettes and cigars. Cigars and cigarettes are taxed at different rates. Little cigars are subject to the cigarette tax rate rather than the cigar tax rate. Little cigars are therefore taxed $4.35 for 20 little cigars plus $1.0875 for each additional five little cigars. The rate for cigars, in contrast, is 75% of the wholesale price.

A "cigar," for this tax, is a roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco. A "little cigar" is a cigar that meets three requirements. First, it must be a roll for smoking made with any amount of tobacco. Second, it must have a cigar wrapper that is not natural leaf tobacco but that contains some amount or form of tobacco. Third, it must either (1) weigh four pounds or less per one thousand cigars or (2) have a filter made of cellulose acetate or any other integrated filter.

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

Nevada Exempts Certain Medical Equipment

Monday, June 17th, 2019 -Effective July 1, 2019, Nevada will exempt durable medical equipment, oxygen delivery equipment, and mobility ...

Participatory Sports are Taxable in New York

Friday, June 14th, 2019 -The New York Division of Tax Appeals recently denied a refund claim made by an instructor-led indoor spin clas...

Marketplace Facilitators to Collect Tax in Vermont

Thursday, June 13th, 2019 -Vermont recently passed a bill requiring marketplace facilitators to collect and remit sales tax on retail sal...

Agricultural Rotary Cutter Taxable in Arkansas

Wednesday, June 5th, 2019 -The Arkansas Department of Finance and Administration (DFA) recently determined that a rotary cutter used in t...

Wholesale Exemption Applies to Meals Purchased by...

Monday, June 3rd, 2019 -The Colorado Supreme Court recently ruled that a food service vendor made exempt wholesale sales of food and f...

Specialized Tools to Install Prosthetic Devices are...

Friday, May 31st, 2019 -The Wisconsin Tax Appeals Commission recently ruled that specialized tool kits used to install prosthetic devi...