Wholesale Cigarettes

There are three types of dealers who can sell Wholesale Cigarettes:

  1. Wholesale Cigarette Dealer Stamping Agents
  2. Wholesale Dealers
  3. 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.
 



To Apply for or Renew a License
To become a NYC Agent-Jobber, Sub-Jobber, or Vending Machine Operator, please complete and return Form CTX-AW. A license costs $600 and covers February 1 to January 31 of the following year.

Forms and Reports
Forms 



Purchasing Wholesale Cigarettes List
Cigarette dealers must be licensed to purchase cigarettes from manufacturers and other licensed dealers. Finance maintains a list of Licensed Agent-Jobbers, Sub-Jobbers, and Vending Machine Operators.



Licensed Cigarette Activity Report Information
New York City Cigarette Agent-Jobbers, Sub-Jobbers and Vending Machine Operators can now report their activity electronically.
Read more 



Becoming a Licensed Retail Cigarette Dealer
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.