Opioid Excise Tax

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 report is due on July 20, 2020 and must include transaction information from July 1, 2019 through December 31, 2019.
  • Reports thereafter shall be due annually on April 20 and include transaction information for the preceding calendar year.