Wholesale Cigarette Dealer Who Only Operates Vending Machines License

Wholesale Cigarette Dealer Other Than Those Who Only Operate Vending Machines License
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You need this license if you sell cigarettes and tobacco products to vending machine operators. The New York State Department of Taxation and Finance (DTF) gives out this license. One license covers all of your business locations.

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Additional Resources
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Application for License as a Wholesale Cigarette Dealer (CG-100-V) (PDF)

Instructions for Wholesaler Cigarette Dealer Who Only Operates Vending Machines (CG-100Vi) (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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