Wholesale Tobacco Products Dealer License

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Taxation and Finance, Department of State
This license allows a person to sell tobacco products other than cigarettes to retail dealers or other persons for purposes of resale. The New York State Department of Taxation and Finance issues this license.

This license also applies to wholesalers that own, operate or maintain one or more tobacco product vending machines in, at, or upon premises located within New York that are owned or occupied by any other person. Tobacco products include cigars, rolls for smoking containing tobacco (other than cigarettes), and tobacco intended for smoking, chewing, or snuff.

Contact the NYS Department of Taxation and Finance for more information.


NYS Department of Taxation and Finance
Registration and Bond Unit
W.A. Harriman Campus, Building 8
Room 504
Albany, NY 12227
Phone: (518) 457-5735
Website: http://www.tax.ny.gov

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