There are three types of dealers who can sell Wholesale Cigarettes:
- Wholesale Cigarette Dealer Stamping Agents
- Wholesale Dealers
- Vending Machine Operators
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.
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
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.
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.