Wholesale Cigarette Dealer Other Than Those Who Only Operate Vending Machines License

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You need this license to sell cigarettes and tobacco products in bulk. The New York State Department of Taxation and Finance (DTF) gives out this license.

Note: If you only run vending machines, you need a different certificate.

Coverage: One license works for all of your business locations.

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Wholesale Cigarette Dealer Other than those Who Only Operate Vending Machines License CG-100-W (PDF)

Instructions for Wholesale Cigarette Dealer Application (CG-100-W-i) (PDF)

Personal Questionnaire (CG-100-P) (PDF)

Instructions for Personal Questionnaire (CG-100-Pi) (PDF)

Corporation Tax Resource Center

NYS Department of Taxation and Finance
Registration and Bond Unit
W.A. Harriman Campus, Building 8
Room 504
Albany
NY
12227
http://www.tax.ny.gov
(518) 457-5735
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