Wholesale Cigarette License

The City Finance Department gives licenses to wholesale cigarette dealers. There are three types of dealers:

• Stamping Agent (Agent-Jobber): These agents put tax stamps on cigarette packs. Cigarettes sold in New York City need a State/City stamp. Cigarettes sold outside New York City need a State-only stamp.
• Wholesale Dealer (Sub-Jobber): These dealers sell cigarettes to stores or others for resale. The cigarettes must have tax stamps on them when sold.
• Vending Machine Operator: These operators own, run or maintain cigarette vending machines in certain areas.

NYC Agent-Jobbers, Sub-Jobbers or Vending Machine Operators must first get a New York State license. Then, they must apply for a City license. You cannot buy cigarettes from manufacturers or other licensed jobbers/dealers without both licenses.

• You need a valid New York State Cigarette Wholesale Agent license: Get this from the New York State Department of Taxation and Finance.

• You must not owe any New York City taxes.

• Permit fees

  • $600 each year; valid from February 1 to January 31.

• Accepted payment methods:

  • Check
  • Money order (make it payable to New York City Department of Finance)

• You must renew your license every year.
• Complete steps one and two of the application process.

• Find the online forms in the application materials section.
• Follow the instructions on the application.
• Online processing will be available soon.

• Complete a New York City Wholesale Cigarette License application.
• Submit it with all required fees to the New York City Department of Finance.
• The Department of Finance will review your application and usually respond in about two weeks.
• If your application is complete and accepted, you will get your license by mail.
• The Department of Finance will contact you if there are any problems with your application or materials.