Form CG-114: Claim for Redemption/Refund of Cigarette Tax Stamps in New York

Form CG-114, issued by the New York State Department of Taxation and Finance, is the form cigarette agents use to request a redemption or refund for cigarette tax stamps and prepaid sales tax that were purchased but never used, or that were affixed to product that can no longer be sold. If you’re a licensed cigarette agent sitting on stamps you paid for but can’t use, this is the form that lets you recover that money instead of just eating the loss.

New York requires cigarette tax stamps to be affixed to every pack sold in the state, and agents buy these stamps upfront from the Tax Department. That upfront cost includes both the excise tax and prepaid sales tax built into the stamp price. Problems come up regularly: stamps get damaged during application, product gets recalled or destroyed, a business closes or changes hands, or an agent simply overbuys stamps relative to actual sales volume. In any of these situations, Form CG-114 is the mechanism to get that prepaid money back.

Who Needs to File Form CG-114

This form is specifically for licensed cigarette agents and agent/wholesalers operating in New York State. If your business isn’t already licensed to buy and affix cigarette tax stamps, this form doesn’t apply to you — you’d first need to go through the licensing process, which starts with forms like Form CG-100-A for the initial license application. Agents who operate as wholesaler-lessors under a separate identification arrangement, as covered in Form CG-100-L, are also within the pool of businesses that may need to file a redemption claim if they end up with excess or unusable stamps.

In short, if you’re not a licensed agent purchasing stamps directly from the state, Form CG-114 isn’t relevant to your operation.

When to Use This Form

Common scenarios that call for filing Form CG-114 include:

• Unused, unaffixed stamps that are still in your inventory and you no longer need
• Stamps that were damaged, mutilated, or spoiled during the affixing process
• Stamps affixed to cigarette packages that were subsequently destroyed, returned to the manufacturer, or otherwise removed from sale
• Overpayment situations where prepaid sales tax was collected on stamps that were never put into circulation

The claim covers both the excise tax portion and the prepaid sales tax portion tied to the stamps, so agents aren’t forced to file separate paperwork for each component.

How to Complete and Submit Form CG-114

Form CG-114 is not a fillable PDF — you’ll need to print it out and complete it by hand. The form asks for identifying information about your business, including your cigarette agent license number, along with a detailed accounting of the stamps you’re claiming a redemption or refund for. You’ll typically need to specify the denomination, quantity, and serial number ranges of the stamps involved, as well as an explanation for why they’re being submitted for redemption rather than used.

Because the state needs to verify that stamps aren’t going to be reused or resold, agents should expect to physically return unused or damaged stamps along with the completed claim form. Keep copies of everything you submit, including any supporting documentation like destruction records or return authorizations from manufacturers, since these can be requested during processing.

Given that stamp inventory and licensing status are closely tied together, it’s worth keeping your other compliance paperwork current as well. For agents who’ve recently updated ownership details or personal information tied to their license, reviewing requirements like those in Form CG-100-P can help avoid mismatches that slow down a refund claim.

Once completed, the form and any accompanying stamps or documentation get mailed directly to the New York State Department of Taxation and Finance at the address printed on the form. Processing times can vary depending on the volume of stamps involved and whether additional verification is needed, so agents dealing with a significant claim amount should plan for some lead time before the refund is issued.