Filing requirements for cigarette wholesale dealers
Who must file?
All licensed cigarette wholesale dealers, including those who are also agents, must file a quarterly informational return.
If you are a wholesale dealer who only operates vending machines, you are not required to file.
Note: Cigarette agents have additional filing requirements, see Filing requirements and license and registration renewal for more information.
What information is required?
If you are a cigarette wholesale dealer, you must report the following information on your quarterly informational return:
- the ending month, day and year for the quarter covered by the return;
- the name, address, and federal tax identification number of every customer to whom cigarettes have been sold or transferred during the quarter;
- the number of cartons of cigarettes sold or transferred to each customer during the quarter;
- the total sales price of cigarettes sold or transferred to each customer during the quarter; and
- the total sales price of tobacco products and non-cigarette sales or transfers to each customer during the quarter. Non-cigarette sales include all other products, such as candy, snacks, soft drinks, and other goods for sale.
Reporting periods and due dates
| Quarter | Return due date |
| March 1 - May 31 | June 20 |
| June 1 - August 31 | September 20 |
| September 1 - November 30 | December 20 |
| December 1 - February 28 or 29 | March 20 |
When the due date falls on a Saturday, Sunday, or legal holiday, the return is due on the next business day.
Penalties
The Tax Department may cancel or suspend your wholesale dealer's license for failure to supply the information requested on the quarterly informational return.
Instructions for filing informational returns
You must file your quarterly informational return using your Business Online Services account.
File upload instructions
- Login to Online Services (you will need to create an account if you don't already have one).
- Click the Services section.
- Select File Exchange from the dropdown menu.
- Select the CG-89 folder.
- Click browse and select the file to upload.
- Click Upload File.
Contact us at 518-457-5735 if you need technical assistance.
No electronic records?
Continue to use Form CG-89, Wholesale Dealer of Cigarettes Informational Return.