New York Laws
Article 20 - Tax on Cigarettes and Tobacco Products
471 - Imposition of Cigarette Tax.

(b) Any agent who purchases unstamped packages of cigarettes from any
person, which are intended for resale in or into the state, shall
provide such person and the department with a certification under
penalty of perjury that such cigarettes will not be resold by the agent
in violation of the terms of this article. Such certification shall be
provided to such person and the department prior to the first sale of
such cigarettes by such person to the agent following the effective date
of this subdivision, and annually thereafter, on such form as shall be
prescribed by the commissioner.
5. Prior approval system. (a) For any year that the recognized
governing body of an Indian nation or tribe has not elected to
participate in the Indian tax exemption coupon system established in
section four hundred seventy-one-e of this article, paragraph (b) of

this subdivision provides for the prior approval system to be the
mechanism as to how Indian nations or tribes or reservation cigarette
sellers can purchase adequate quantities of tax-exempt cigarettes for
the personal use and consumption of qualified members of the Indian
nation or tribe on their nations' or tribes' qualified reservation.
(b) If an Indian nation or tribe does not elect to participate in the
Indian tax exemption coupon system, Indian nations or tribes or
reservation cigarette sellers may purchase from New York state licensed
cigarette stamping agents and wholesalers an adequate quantity of
tax-exempt cigarettes based on probable demand on their nations' or
tribes' qualified reservation for official nation or tribal or qualified
Indian use or consumption from agents and wholesalers who have received
prior approval from the department. All such pre-approved tax exempt
cigarettes shall nonetheless bear a tax stamp. The department shall
grant agents and wholesalers prior approval in a manner and form to be
determined by the department and as may be prescribed by regulation. The
department shall issue expedited refunds or credits to agents whenever
the department grants such prior approvals. Probable demand shall be
determined as provided by subdivision two of section four hundred
seventy-one-e of this article and as may be prescribed by regulation.
6. Tax agreements with Indian nations or tribes. If an Indian nation
or tribe enters into an agreement with the state and the legislature
approves such agreement or if an Indian nation or tribe enters into an
agreement with the state that is part of a stipulation and order
approved by a federal court of competent jurisdiction regarding the sale
and distribution of cigarettes on the nation's or tribe's qualified
reservation, the terms of such agreement shall take precedence over the
provisions of this article and exempt sales to non-members of the tribe
or nation and non-Indians by such nation from such taxes to the extent
that such taxes are specifically referred to in the agreement, and the
sale or distribution, including transportation, of any cigarettes to the
nation's or tribe's qualified reservation shall be in accordance with
the provisions of such agreement.
7. The taxes imposed under this section shall not apply to adult-use
cannabis products subject to tax under article twenty-C of this chapter.