Opioid Excise Tax

Important Update

Submission of the Department of Health’s second Opioid Annual Report is due by April 20,2021. This report must include transaction information from January 1, 2020 through December 31, 2020.

Article 20-D of New York State Tax Law establishes an excise tax on the sale of opioids. In compliance with the Opioid Tax, each registrant (such as a manufacturer, wholesaler, or outsourcing facility) shall provide a report to the Department of Health detailing all opioids sold into or within New York State.

  • The first annual report was due by August 20, 2020. This report must have included transaction information from July 1, 2019 through December 31, 2019.
  • Reports thereafter shall be due annually to the Department of Health on April 20 and include transaction information for the preceding calendar year.

NOTE: These are the Department of Health’s annual reporting requirements. Visit the Department of Taxation and Finance Opioid Excise Tax webpage, see link below, for information on tax filing requirements and due dates.

DOH Annual Reporting Guidance

Links: