DTF 716 I 720 Dtf716i
User Manual: DTF-720
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Vendors who are starting business or requesting certicates for
additional locations or machines must le this application at least 30
days prior to the anticipated start date, and must receive the registration
certicates before beginning sales of cigarettes and tobacco products at
the new location(s) or through the additional machine(s).
Any retail dealer or vending machine registrations applied for after
January 1 will be valid only for the balance of the calendar year in which
they were issued. Fees will not be prorated. These registrations are
not assignable or transferable and must be immediately surrendered
if business ceases or does not commence. In this case, any vending
machine certicates already issued and afxed must be destroyed.
(Expired certicates do not have to be returned.)
Fees imposed by Tax Law section 480-a, which requires registration of
cigarette retail dealers and vending machines, are administered under
the provisions of the Sales and Use Tax Law. Thus, the sales and use
tax provisions relating to personal liability and administration, penalties,
etc., will apply.
Specic instructions
If you are a new applicant, or if you did not register as a sales tax
vendor before starting business, you must immediately register
online on Form DTF‑17, Application to Register for a Sales Tax
Certicate of Authority. If you continue to operate a business in New
York State without registering, you will be subject to a penalty of up
to $10,000 and you will be unable to purchase cigarettes or tobacco
products from your suppliers at wholesale prices or for purposes of
resale. In addition, the Cigarette Tax Law provides that a retail dealer
operating without proper registration is liable for a civil ne of at least
$5,000 but not more than $25,000 for a rst violation, and a civil ne
of at least $10,000 but not to more than $35,000 for a second or
subsequent violation within three years. A vending machine owner or
operator who is not properly registered is liable for a civil ne of at least
$750 but not more than $2,000 for a rst violation, and a civil ne of
at least $2,000 but not more than $6,000 for a second or subsequent
violation within three years.
In addition to being granted Form DTF-720 or Form DTF-721, you must
register for sales tax and have a valid Certicate of Authority before
buying or selling cigarettes or tobacco products. Visit our website (see
Need help?) to learn how to register.
If you le one sales tax return for all business locations, you must le
only one Form DTF-716 to register for all your locations. However, if
your sales tax identication number ends with a two-character sufx (01,
02, etc.), you must le a separate Form DTF-716 for each individual
identication number/business location.
A valid certicate of registration must be on display at your place of
business by January 1 of each year, or the start date of your business
if after January 1. We will not issue any new or additional certicates if
the applicant has not resolved all nally determined liabilities and ling
discrepancies.
Legal name of business – Enter the exact legal name of the business
you are registering. For a corporation, enter the name that appears on
the Certicate of Incorporation led with the New York State Department
of State. For an unincorporated business, enter the name in which the
business owns property or acquires debt. If the business entity is a
partnership, use the partners’ names. Enter the name of the individual
owner of the business if you are registering as a sole proprietor.
DBA/trade name – Enter the trade name, doing business as (DBA)
name, or assumed name if different from your legal name. For a
corporation, ll in the name that appears on the Certicate of Assumed
Name led with the New York State Department of State. For an
unincorporated business, use the name led with the county clerk’s
ofce according to General Business Law section 130.
General information
Every new retail dealer of cigarettes or tobacco products in New York
State, and every new owner or operator of vending machines through
which cigarettes or tobacco products are sold, must complete and
le Form DTF-716, Application for Registration of Retail Dealers and
Vending Machines for Sales of Cigarettes and Tobacco Products. This
form should also be used if you have already registered for 2017 and
wish to add new locations or additional vending machines.
We encourage you to apply for your Form DTF-720, Retail Dealer
Certicate of Registration for Cigarette and Tobacco Products, on the
New York Business Express website at www.businessexpress.ny.gov.
Filing your application online is the fastest way to receive your certicate.
The speed and accuracy of computers allow electronic applications to be
processed faster than paper applications, greatly reducing the possibility
of errors and delays.
Note: Every retail dealer is liable for the tobacco products tax on all
tobacco products in his/her possession at any time, unless the tax has
already been paid or assumed by a distributor appointed by the Tax
Department. An invoice issued by a licensed tobacco products distributor
or wholesale dealer is considered proof that the tobacco products tax
has been paid. Invoices must be made available upon request of the Tax
Department, and any failure to produce an invoice results in the retail
dealer being liable for payment of the tax.
For purposes of this registration, a retail dealer is any person who sells
cigarettes or tobacco products in New York State, other than a wholesale
dealer, or owner/operator of vending machines. Licensed wholesale
dealers that also sell cigarettes at retail are required to register to obtain
Form DTF-720 for each of the retail locations where they sell cigarettes.
Sales by a retail dealer may be made over the counter at a specic
location, or from a cart, truck, stand, or other merchandising device
(not including a vending machine). Separate registrations are required
for each business location (for example, a dealer selling cigarettes
at four counters or booths at a civic center or a fair would need four
registrations, while a dealer selling cigarettes at a retail store and from a
cart would need two registrations). Every retail dealer who commences
selling cigarettes or tobacco products at retail through a new or different
place of business, or who commences selling cigarettes or tobacco
products through new or different vending machines must le a new
application for registration.
For purposes of this registration, an owner or operator of a vending
machine is anyone who sells cigarettes or tobacco products through a
vending machine. Each of these machines must be registered. If the
owner is the operator, the owner registers the machines; otherwise, the
operator registers them.
Vendors who sell cigarettes or tobacco products at both retail locations
and through vending machines must apply for both the retail dealer
registration and vending machine registration for each location and
vending machine. Form DTF-720 must be publicly displayed in each
place of business operated by the retail dealer and on each cart, truck,
stand, or other merchandising device through which these items are
sold. Form DTF-721, Vending Machine Registration Certicate for
Cigarettes and Tobacco Products, must be conspicuously afxed to each
registered vending machine.
Note: If you own, operate, or maintain one or more vending machines
in, at, or on the premises owned or occupied by another person, you
must possess a license as a wholesale dealer of cigarettes. You may
obtain Form CG-100-V, Application for License as a Wholesale Cigarette
Dealer Who Only Operates Vending Machines, and other forms required
for proper registration on the Department’s website. To order the
application or for inquiries regarding this application, see Need help?.
Fees due for retail dealer registration or vending machine registration
must be submitted with the application and are generally nonrefundable.
Registrations are valid for a calendar year and must be renewed
annually.
If you were registered to sell cigarette or tobacco products in 2017, do not use this form to renew your registration. Complete and le Form DTF-719,
Renewal Application for Registration of Retail Dealers and Vending Machines for Sales of Cigarettes and Tobacco Products.
Department of Taxation and Finance
Instructions for Form DTF‑716
Application for Registration of Retail Dealers
and Vending Machines for Sales of Cigarettes and Tobacco Products
DTF‑716‑I
(7/17)
Need help?
Cigarette Tax Information Center: (518) 485-7652
To order forms and publications: (518) 457-5431
Text Telephone (TTY) Hotline
(for persons with hearing and
speech disabilities using a TTY): (518) 485-5082
Visit our website at www.tax.ny.gov
(for information, forms, and online services)
Page 2 of 2 DTF-716-I (7/17)
Sales tax vendor identication number – Enter your sales tax vendor
identication number.
Registered sales tax vendor – Mark an X in this box if you are already
registered to collect sales tax, and be sure to write in your sales tax
vendor identication number in the box at the top of the form.
Form DTF‑17 – Mark an X in this box if you are not already registered
for sales tax purposes, but have completed the online Form DTF-17 (see
Specic instructions). Enter your conrmation number.
New applicant – Mark an X in this box if you are registering as a retail
dealer or vending machine operator for the rst time.
Registering additional locations or vending machines – Mark an X in
this box only if you have already renewed your registration or registered
as a new applicant and you require additional retail dealer or vending
machine certicates. (Additional locations include additional carts,
trucks, stands, or other merchandising devices.) You must include Form
DTF-17-ATT when adding a location.
How products are sold – Mark an X in only the box or boxes that
describe the type of registration for which you are applying. For example,
do not mark the box Retail locations if you are selling only through
merchandising devices or vending machines.
Line 1 – Enter the date you began business in New York State. If you
are not already a registered sales tax vendor and you are applying for
that registration at the same time, indicate the date you began or will
begin making taxable sales.
If you le one sales tax return for all business locations, you must
indicate the date you began or will begin business at each additional
location. Attach a separate sheet of paper and list this information for
each additional location.
Line 3 – Mark an X in the box that most accurately describes your
business organization.
A governmental organization is the United States of America or any of
its agencies or instrumentalities, New York State or any of its agencies,
instrumentalities, public corporations, or political subdivisions. This
category includes political subdivisions of New York State such as a
county, town, city, village, school district, or re district.
An exempt organization for purposes of this application is an
organization as dened in Tax Law section 1116.
Parts A and B
Complete page 2 before entering any information on page 1, lines 4, 5,
and 6.
Operators of retail business locations, including carts, trucks, stands, or
other merchandising devices, must list the business name and address
of all locations being registered with this application. In general, the
business address cannot be a residential address. For non-stationary
operations (for example, trucks) list the address from which you operate
your business. Do not include names or addresses of any locations that
were listed on any previous application for this annual period.
Vending machine owners/operators must list the business name and
address where each vending machine is located and the serial number
for each. If you have several vending machines at one location enter the
address only once, but list the serial numbers of every machine at that
location. Do not include any vending machine serial numbers that were
listed on any previous application for this annual period.
Transfer the Part A total from page 2, column C, Total number of
certicates of registration required, to page 1, line 4, column A. If
additional sheets are attached, add the total from these sheets to the
column C total box before entering on line 4.
Transfer the Part B total from page 2, column C, Total number of vending
machine registration certicates required, to page 1, line 5, column A.
If additional sheets are attached, add the total from these sheets to the
column C total box before entering on line 5.
Line 4 – Compute the amount due on line 4 by multiplying the amount in
column A by the amount in column B and entering the result in column C.
Line 5 – Compute the amount due on line 5 by multiplying the amount in
column A by the amount in column B and entering the result in column C.
Payment and mailing address – Make your check or money order
for the total amount due on line 6 payable in U.S. funds to: New York
State Sales Tax. Write your sales tax vendor identication number,
Form DTF‑716, and the year for which you are registering on the front of
your check or money order.
If your payment is returned by a bank, the Tax Department is allowed
by law to charge a $50 fee for nonpayment. However, if the payment
is returned as a result of an error by the bank or department, the
department will not charge the fee. If your payment is returned, we
will send a separate bill for $50 for each return or other tax document
associated with the returned payment.
Mail your application and remittance to:
NYS TAX DEPARTMENT
PO BOX 15175
ALBANY NY 12212‑5175
Do not mail this application in the envelope with your sales tax return.
If not using U.S. Mail, see Publication 55, Designated Private Delivery
Services.
Note: New York’s Youth Access Tobacco Control Laws prescribe
(under Chapter 405 of the Laws of 2000) civil penalties for the sale of
cigarettes or tobacco products to minors in violation of its provisions.
Such penalties, under Article 13-F of the Public Health Law, include
nes and the suspension or revocation of a retail dealer’s or vending
machine’s registration. These laws are enforced by a local designated
enforcement ofcer or the State Health Department.
Also, Public Health Law, Article 13F, section 1399-gg prohibits the
manufacture, distribution, or sale of packages containing fewer than
20 cigarettes in New York State, thereby eliminating 10 packs or single
cigarettes (loosies).
For more information on these laws, contact your local health
department enforcement ofcer or write or call: Tobacco Enforcement
Program, NYS Department of Health, Bureau of Community
Environmental Health and Food Protection, Flanigan Square, 547 River
Street, Troy NY 12180-2216, 1 800 458-1158, extension 2-7600.
Privacy notication
New York State Law requires all government agencies that maintain a
system of records to provide notication of the legal authority for any
request for personal information, the principal purpose(s) for which the
information is to be collected, and where it will be maintained. To view
this information, visit our website, or, if you do not have Internet access,
call and request Publication 54, Privacy Notication. See Need help? for
the Web address and telephone number.
