There are three types of dealers who can sell Wholesale Cigarettes: Wholesale Cigarette Dealer Stamping Agents; Wholesale Dealers and Vending Machine Operators
All must have both New York State and New York City licenses.
- Stamping Agent (also known as an Agent-Jobber) - These agents affix the cigarette and sales tax stamps on cigarette packs which are sold to wholesale dealers. Cigarettes sold in New York City must have the joint State/City stamp. Cigarettes sold outside of New York City must have the State-only stamp.
In New York State, there are two types of dealers:
- Wholesale Dealer (also known as a Sub-Jobber) - sells cigarettes to retail dealers or others for resale only. The cigarettes must have cigarette tax and sales tax stamps already affixed to the cigarettes when they are sold.
- Vending Machine Operator - own, operate, or maintain one or more cigarette vending machines in designated areas.
NYC Agent-Jobbers, Sub-Jobbers, or Vending Machine Operators must first have a New York State license and then apply for a City license. You cannot directly purchase cigarettes from manufacturers or other licensed jobbers/dealers without both licenses.
NYC Department of Finance (DOF)
TAPE Division Cigarette Tax Unit
345 Adams Street, 13th Floor
Brooklyn, NY 11201
For further assistance, please call 311 and ask for: Cigarette Wholesale License