Form CG-213-I: Instructions for Cigarette Stamping Agent Certification of Compliance (Tax Law Article 20)

Form CG-213-I is the instruction sheet issued by the New York State Department of Taxation and Finance to accompany Form CG-213, the Cigarette Stamping Agent Certification of Compliance with Tax Law Article 20. If you’re a licensed stamping agent in New York, this document walks you through exactly what the state expects when you certify that you’re following the cigarette tax rules laid out in Article 20 of the Tax Law.

Stamping agents occupy a specific spot in New York’s cigarette tax system. They’re the businesses authorized to purchase and affix New York tax stamps to cigarette packages before those packages reach wholesalers and retailers. Because they handle the stamps directly, the state holds them to a higher compliance standard than other players in the supply chain. Form CG-213 is how a stamping agent formally certifies, in writing, that it’s meeting those obligations — and CG-213-I is the guide that explains how to fill it out correctly.

What Does Article 20 Compliance Actually Cover?

Tax Law Article 20 governs the taxation of cigarettes and tobacco products in New York, including licensing requirements, stamp purchases, recordkeeping, and reporting. When a stamping agent signs Form CG-213, they’re attesting that their operations align with these rules — things like purchasing stamps only through authorized channels, maintaining accurate inventory records, and not engaging in practices that would facilitate the sale of unstamped or improperly stamped cigarettes.

The CG-213-I instructions break down each certification statement on the form, clarify terminology used in the certification, and specify what supporting documentation, if any, needs to be kept on file (even though it may not be submitted with the form itself). This matters because cigarette tax enforcement in New York is strict, and a stamping agent’s license can be affected by compliance failures.

Who Needs This Form?

This isn’t a form for everyday retailers or consumers. It’s specifically for entities licensed as cigarette stamping agents under New York law. If your business doesn’t purchase and affix tax stamps to cigarette packages, you won’t need to file Form CG-213 or reference these instructions. Retailers and wholesalers dealing with cigarette use tax obligations are more likely to interact with forms like Form CG-15, the New York Cigarette Use Tax Return, rather than this certification.

Stamping agents typically file this certification as part of maintaining their licensing status, and it may be requested periodically by the Department of Taxation and Finance as part of ongoing compliance reviews. Because the certification carries legal weight, agents should read the instructions carefully before signing, since the form requires attesting to specific facts about business practices.

How to Get and Complete the Form

Form CG-213-I is not a fillable digital form — you’ll need to download and print it, then complete it by hand. The official version, revised as of July 2025, is available directly from the New York State Department of Taxation and Finance website. Once printed, work through each certification item listed on the accompanying CG-213 form, using the instructions to confirm you’re interpreting each statement correctly before signing.

Because this certification ties into broader tobacco compliance requirements, agents dealing with multiple product lines might also need to review Form CG-30, which certifies Tobacco Master Settlement Agreement status — a separate but related compliance obligation for businesses handling tobacco products in New York. Similarly, agents who also file use tax returns may find it useful to cross-reference the instructions for Form CG-15 to keep their overall cigarette tax filings consistent.

Once completed, keep a copy of both the form and any supporting records for your business files. If you’re unsure whether a specific certification statement applies to your operation, contacting the Department of Taxation and Finance directly before submitting is the safer route, since inaccurate certifications can carry penalties under Article 20.