Form CG-213: Cigarette Stamping Agent Certification of Compliance with Tax Law Article 20

Form CG-213 is a certification document issued by the New York State Department of Taxation and Finance. It’s used by licensed cigarette stamping agents to formally confirm that they are operating in compliance with Article 20 of the New York Tax Law, which governs the taxation and regulation of cigarettes and tobacco products sold within the state. This revised version, dated 7/25, reflects the department’s current requirements for agents who affix New York tax stamps to cigarette packages before distribution.

Cigarette stamping agents occupy a specific and heavily regulated position in New York’s tobacco distribution chain. Unlike general wholesalers, stamping agents are authorized to purchase unstamped cigarettes directly from manufacturers and apply the state’s excise tax stamp before those products move further into commerce. Because this role carries significant tax responsibility, the state requires agents to periodically certify, in writing, that they continue to meet all the statutory and regulatory conditions tied to their stamping agent status.

Who Needs to File Form CG-213

This form applies specifically to businesses already licensed or seeking to maintain their license as a cigarette stamping agent in New York. If your business affixes tax stamps to cigarette packs on behalf of the state, you’re the intended filer. This is different from a standard wholesale cigarette dealer license, which allows a business to sell already-stamped cigarettes but doesn’t grant stamping authority itself. Businesses that are only wholesalers, not stamping agents, typically won’t need this particular certification — though they may need related paperwork such as the Application for License as a Wholesale Cigarette Dealer.

Stamping agent status isn’t automatic or permanent. The Department of Taxation and Finance monitors these businesses closely because of the tax revenue involved, and Form CG-213 serves as one of the compliance checkpoints. It’s essentially a sworn statement that the agent has not violated any of the conditions attached to Article 20, including proper recordkeeping, timely tax remittance, and adherence to licensing terms.

When This Certification Is Used

Form CG-213 typically comes into play during license renewal periods, following a compliance review, or when the Tax Department requests updated certification as part of its oversight of stamping agents. Because cigarette taxation is a major revenue source for New York State, the department periodically reevaluates whether agents are meeting their obligations under the law. Submitting this form is a way for agents to document, on the record, that they remain in good standing.

It’s worth noting that this certification works alongside — not instead of — the broader licensing paperwork. Agents who are also functioning as wholesale dealers may need to reference related instructions, such as those found in Form CG-100-W-I, which walks through the wholesale dealer application process in detail. Businesses operating vending machine distribution networks might also want to review Form CG-100-V-I, since compliance obligations can overlap across different segments of the cigarette distribution business.

How to Get and Complete Form CG-213

Form CG-213 is available directly from the New York State Department of Taxation and Finance website as a PDF. This particular version does not include fillable digital fields, so it needs to be printed and completed by hand. Once printed, the form generally requires basic identifying information about the stamping agent’s business — license number, business name and address, and the name and title of the person certifying compliance — along with a signature attesting that the statements made are true and accurate.

Because this is a certification with legal weight, it should be filled out carefully and signed by someone authorized to represent the business, such as an owner, officer, or designated compliance representative. Errors or false statements on a tax compliance certification can carry consequences beyond a simple paperwork correction, so agents should review their records before signing.

After completing the form by hand, it should be submitted according to the instructions provided by the Department of Taxation and Finance, which may include mailing it to the address listed on the form or submitting it alongside other renewal documentation. Keeping a copy for your own business records is a good practice, since stamping agent compliance can be subject to periodic review.