NYC agent-jobbers, sub-jobbers, or vending machine operators must have a state license before applying for a city license. You cannot directly purchase cigarettes from manufacturers or other persons without both licenses.There are three types of wholesale cigarette dealers:
New York City wholesale dealers of other tobacco products must have a state tobacco products wholesale license to be eligible for a city tobacco products wholesale license. If you are a tobacco retail dealer and you purchase or import other tobacco products directly from manufacturers or out-of-state distributors, you must obtain a New York City wholesale dealer license for other tobacco products and remit the NYC OTP tax.
To become an agent-jobber, sub-jobber, vending machine operator or tobacco products wholesale dealer, please complete and return Form CTX/OTP-AW. The license fee is $600 per year. The annual licensing period is February 1 to January 31.
Cigarette dealers must be licensed to purchase cigarettes from manufacturers and other licensed dealers. The Department of Finance maintains a list of licensed agent-jobbers, sub-jobbers, and vending machine operators.
Other tobacco products wholesale dealers must only purchase tobacco products from manufacturers and other licensed dealers. The Department of Finance maintains a list of licensed wholesale tobacco products dealers.
New York City cigarette agent-jobbers, sub-jobbers, and vending machine operators can now report their activity electronically. Read more
Licensed tobacco products wholesalers must complete this return and pay the tax due on sales of tobacco products to retail dealers or other persons in New York City for purposes of resale in New York City. Read more
NYC Retail Dealers are authorized to purchase cigarettes from licensed wholesale dealers and resell them to the public. You can obtain a New York City Retail Cigarette Dealer Licenses through the New York City Department of Consumer Affairs.