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.
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