Form CG-30: Certification of Tobacco Master Settlement Agreement Status

Form CG-30, issued by the New York State Department of Taxation and Finance, is the Certification of Tobacco Master Settlement Agreement Status. It’s used to confirm whether a cigarette brand family sold in New York is manufactured by a company that participates in the Tobacco Master Settlement Agreement (MSA) or by a company that doesn’t participate but still complies with the state’s escrow deposit requirements under Tax Law Article 20.

The Master Settlement Agreement, reached in 1998 between major tobacco manufacturers and most U.S. states, requires participating manufacturers to make ongoing payments to the states to cover healthcare costs tied to smoking. Non-participating manufacturers (NPMs) aren’t part of that settlement, but New York still requires them to deposit funds into a qualified escrow account for every cigarette sold in the state. Form CG-30 is the document that certifies which category a given brand family falls under, and it plays a key role in keeping unauthorized or non-compliant products off store shelves.

Who Needs to File Form CG-30

This form is primarily relevant to cigarette manufacturers, importers, and stamping agents operating in New York. If you’re a tobacco manufacturer whose brands are sold in the state, you’re expected to certify your MSA status through this form. Stamping agents — the licensed businesses that affix New York tax stamps to cigarette packs — also rely on this certification to confirm that the brands they’re stamping are legally allowed to be sold in New York.

Because the certification ties directly into compliance with Article 20 of the Tax Law, it works alongside other filings stamping agents are required to submit. For example, agents already familiar with Form CG-213, the Cigarette Stamping Agent Certification of Compliance, will recognize Form CG-30 as part of the same broader compliance framework the state uses to track tobacco products from manufacturer to retail shelf.

When Form CG-30 Is Used

Form CG-30 is generally submitted when a manufacturer’s brand family status needs to be certified or updated — for instance, when a new brand enters the New York market, when a manufacturer’s participation status in the MSA changes, or when the state’s Directory of Compliant Tobacco Product Manufacturers and Brand Families is being updated. New York maintains this directory to let retailers and stamping agents verify which products are legally allowed for sale, and Form CG-30 certifications feed directly into that listing process.

Because listing errors or missed certifications can result in a brand being removed from the directory, manufacturers and their representatives typically treat this form as a recurring compliance task rather than a one-time filing.

How to Get and Complete the Form

Form CG-30 is available directly from the New York State Department of Taxation and Finance as a PDF. It is not a fillable digital form, so you’ll need to print it out and complete it by hand in ink. Once filled out, it must be signed and submitted according to the instructions provided by the Department, which typically means mailing it to the address listed on the form or the accompanying instructions page.

Before filling it out, it’s worth reviewing Form CG-30-I, the official instructions for Forms CG-30, CG-30.1, and CG-30.2. These instructions walk through each section of the certification, explain the difference between the related forms in the series, and clarify what supporting documentation, if any, needs to accompany your submission.

If your business also handles cigarette use tax reporting, it may help to look at Form CG-15-I, the instructions for the Cigarette Use Tax Return, since many businesses dealing with tobacco compliance in New York end up managing several related filings at once.

Because this is a printed, hand-completed form, double-check that all identifying information — brand family names, manufacturer details, and MSA participation status — is legible and accurate before mailing it in. Errors or omissions can delay processing and, in some cases, affect whether a brand remains listed in the state’s compliant products directory.