Form ST-133: Certificate of Prepayment of Sales Tax on Cigarettes (New York)

Form ST-133, Certificate of Prepayment of Sales Tax on Cigarettes, is issued by the New York State Department of Taxation and Finance. It serves as proof that sales tax on a specific batch of cigarettes has already been prepaid at an earlier point in the distribution chain. This document matters because New York collects sales tax on cigarettes differently than it does on most other goods — the tax is prepaid by licensed agents when cigarette tax stamps are purchased, rather than collected at the final point of sale.

Because of this prepayment system, retailers and wholesalers need a way to show that the sales tax burden on a given lot of cigarettes has already been satisfied upstream. Form ST-133 is that documentation. Without it, a business further down the supply chain could face questions during an audit about whether sales tax was properly accounted for on cigarette inventory.

Who Needs This Form

Form ST-133 is primarily used by licensed cigarette agents, wholesale dealers, and retail dealers involved in the distribution of cigarettes within New York State. If your business purchases cigarette tax stamps or deals in bulk cigarette inventory that moves between distributors, you may be required to issue or retain this certificate as part of your tax compliance records.

Retail dealers who buy cigarettes from a stamping agent or wholesaler often receive this certificate as part of standard transaction paperwork. Keeping it on file protects the retailer in case the Department of Taxation and Finance later requests proof that sales tax prepayment obligations were met for a particular shipment or lot of cigarettes.

When the Form Is Used

The certificate is typically completed at the time cigarettes change hands between a licensed agent or wholesaler and the next party in the distribution chain. It accompanies the transaction as a sales tax prepayment record, separate from any invoice or bill of sale. Businesses should generate or request this form whenever there’s a transfer of stamped cigarette inventory that falls under New York’s prepaid sales tax rules.

It’s also commonly requested during state audits of cigarette retailers and distributors, since tax examiners use it to verify that prepayment obligations were correctly handled at each stage of the supply chain. Businesses that can’t produce this certificate when asked may face additional scrutiny or assessments.

How to Get and Complete Form ST-133

Form ST-133 is available directly from the New York State Department of Taxation and Finance website as a PDF. This particular revision, dated 12/25, does not include digitally fillable fields — meaning you’ll need to print a physical copy and complete it by hand using blue or black ink.

When filling it out, make sure to include accurate identifying information for both parties involved in the cigarette transaction, the quantity and description of cigarettes covered by the certificate, and the date of prepayment. Since this is a legal certification of tax status, errors or omissions can create problems later if the document is reviewed during an audit, so double-check all entries before signing.

Once completed, keep the signed certificate with your business sales tax records. New York generally expects businesses to retain supporting tax documentation for several years, and this form should be stored alongside other sales tax paperwork related to cigarette inventory.

If your business handles other categories of New York sales tax documentation, it’s worth reviewing related forms as well. For example, businesses dealing with uncollectible accounts may need Form ST-55 for bad debt refund elections, while individual purchasers reporting use tax on their own purchases should consult the instructions for Form ST-141. Businesses operating in specialized sectors, such as parking facilities in Manhattan, have their own distinct filing requirements covered under Form TP-832.

Since Form ST-133 has no digital fill-in option, plan ahead if you need multiple copies for recurring transactions — printing several blank copies in advance can save time compared to reprinting the PDF each time a new certificate is needed.