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

About

State Taxation and Finance, Department of

Wholesale dealers of cigarettes and tobacco products need this license. This license is issued by the New York State Department of Taxation and Finance (DTF).

Businesses that only operate vending machines need a separate certificate.

One license covers all business locations.

Additional resources

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

Address
Registration and Bond Unit

W.A. Harriman Campus, Building 8

Room 504

Albany NY 12227

Website http://www.tax.ny.gov

Phone (518) 457-5735