Wholesale Cigarette License

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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.

  1. 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:

  2. 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.

  3. Vending Machine Operator - own, operate, or maintain one or more cigarette vending machines in designated areas.

Dealer Licenses 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.

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About
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A valid New York State Cigarette Wholesale Agent license issued by the New York State Dept. of Taxation and Finance.
Applicant must not owe any New York City Taxes.

List of Permit Fees.

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

List of accepted payment methods.

  • Check
  • Money Order (Made payable to New York City Department of Finance and sent to the address in the Contact Information section below.)
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How to Apply
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After You Apply
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Licenses must be renewed each year by completing steps one and two of the application process.
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Operating and Renewing
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Online forms are available in the application materials section above. Please refer to the instructions on the application. Online processing will be available soon.
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How to Apply
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Complete a New York City Wholesale Cigarette License application, available at the link above, and submit it, along with all required fees, to the New York City Department of Finance at the address below.
The Department of Finance will review the application and respond- usually in about two weeks. If the application is complete and accepted the applicant will receive a license via mail. The Department of Finance will contact applicant regarding any problems with applications or application materials. Online forms are available in the application materials section above.
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applyByMail
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renewOnline
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Additional Resources
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Wholesale Cigarette Tax Forms

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

Tobacco Retail Dealer License Application Checklist

Wholesale Cigarette Activity Report

NYC Department of Finance (DOF)
TAPE Division Cigarette Tax Unit
345 Adams Street, 13th Floor
Brooklyn
NY
11201
https://www1.nyc.gov/finance
Cigarette Wholesale License
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