Opioid Stewardship Act

Important Update:

Transaction Data for all opioids sold or distributed to or within New Yok State for the 2018 calendar year must be reported to the New York State Department of Health on or before June 1, 2022.

Please Note: The assessment of ratable shares due under the Opioid Stewardship Act are separate and apart from any tax imposed under Article 20-D, Section 498 of the New York State Tax Law.

All controlled substance manufacturers, distributors, and importers licensed in New York State (NYS) as of January 1, 2017, must report transaction information for all opioids sold or distributed to or within NYS during calendar year 2018 to the NYS Department of Health’s Bureau of Narcotic Enforcement pursuant to the Opioid Stewardship Act (OSA) on or before June 1, 2022 The Department intends to issue invoices for the ratable shares of the assessment to each licensee by October 15, 2022. Payments of the 2018 invoices are due quarterly beginning on January 1, 2023.

  • On December 28, 2021, the Department reissued invoices for ratable shares for the 2017 calendar year. Payments were due on or before February 28, 2022.
  • Licensees will make quarterly payments for 2018 ratable shares on the first day of each quarter, with the first payment due on or before January 1, 2023.(Subsequent due dates: April 1, 2023, July 1, 2023, October 1, 2023).

OSA Reporting Guidance:

Additional Information: