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 annual report, initially due to the Department of Health on July 20, 2020, is now due by August 20, 2020. This report must include 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

• Letter to Manufacturers, Distributors and Importers (PDF) - Revised 7/17/20
• Opioid Annual Report Guidance (PDF) - Revised 7/17/20
• NYSDOH Opioid Annual Technical Report and File Specifications (Open in Chrome) - Revised 9/29/20
• NYSDOH Opioid Annual Report Data - Revised 9/29/20
• NYSDOH Opioid Annual Report Data Sample - Revised 9/29/20
• NYSDOH Opioid Annual Report Excel Submission Template - Revised 9/29/20
• NYSDOH Opioid Annual Report Excel Submission Sample - Revised 9/29/20

Links:

• Article 20-D Tax Law - Visit Article 20-D Tax Law from the New York State Senate
• Department of Taxation and Finance
• Opioid Drug Listing (PDF)
• Opioid Excise Tax MME Calculation Guidance (PDF)