Hi and welcome to Just Answer!New York State imposes an excise tax on cigarettes at the rate of $4.35 per package of twenty cigarettes. As you mentioned additional tax in NYC - New York City imposes a local excise tax at the rate of $1.50 per package of twenty cigarettes, bringing the combined tax rate in New York City to $5.85.A tax stamp affixed to the bottom of each pack of cigarettes sold in the State provides evidence that the taxes were paid.
The tax should be paid by the vendor/distributor and passed along to the consumer in the cost of each pack of cigarettes. However, if the vendor/distributor hasn't paid the Cigarette Tax, the customer must do so.
Federal law specifically requires all vendors who sell cigarettes over the Internet and by mail order to register with the state tax administrator in any state that has a cigarette tax before they advertise or make any shipments to that state. Vendors who fail to comply may face criminal and/or civil liability for mail and/or wire fraud and for violation of the Racketeer Influenced and Corrupt Organizations (RICO) Act.See for reference - http://www.tax.ny.gov/bus/cig/cigidx.htm http://www.tax.ny.gov/forms/cig_tob_cur_forms.htm