New York Tax Appeals Division Finds Taxpayer Entitled to Tobacco Products Certificate of Registration

The New York Division of Tax Appeals (Appeals) found that the taxpayer was entitled to a cigarette and tobacco products certificate of registration (certificate). The taxpayer had purchased a business from a previous owner whose registration was suspended, but operated at the same premises. The Division initially approved the taxpayer’s application for a certificate in 2024 but later refused to issue a certificate for 2025, claiming the taxpayer’s purchase was not an arm’s length transaction. The Division also argued it had the statutory authority to refuse registration for a business at the same location where a prior dealer’s registration was ...