Becoming a Licensed Wholesale Cigarette Vendor, Stamping Agent, or Vending Machine Operator

Types of Dealers
To Apply for or Renew a License
Other Forms Used by Stamping Agents
New York State Wholesale Licenses
Cigarette Tax Enforcement

Dealer Types

Bringing cigarettes from manufacture to sale to the public in New York City involves the work of the following types of dealers who must have both New York State and New York City licenses:

• Stamping Agent - purchases tax stamps (with prepaid cigarette tax and sales tax on the stamps), affixes them on the cigarettes, and sells the cigarettes to wholesale dealers. In New York State, there are two types of tax stamps: the state-only stamp, for cigarettes sold statewide but not in New York City's five boroughs, and a joint State / City stamp, for cigarettes sold in New York City's five boroughs.
• Wholesale Dealer - sells cigarettes to retail dealers or others for resale only.
• Vending Machine Operator - owns, operates, or maintains one or more cigarette vending machines in, at, or upon premises owned or occupied by any other person.
• Retail Dealer - authorized to purchase cigarettes from licensed wholesale dealers and resell them to the public. New York City Retail Cigarette Dealer Licenses can be obtained through the New York City Department of Consumer Affairs.

To become a wholesale cigarette vendor, stamping agent, or vending machine operator you must first have a New York State license, then apply for a City license. Once you are licensed, you may purchase cigarettes from cigarette manufacturers directly or from other licensed wholesalers.

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To Apply for or Renew a License

To become a stamping agent, wholesale dealer, or vending machine operator, please complete and return form CTX-AW. A New York City Wholesale License costs $600 annually, and runs from February 1st to January 31st of each year.

CTX-AW
Application for a Wholesale Cigarette License or License to Operate Cigarette Vending Machines
 Download Fill-in Application (311k)
Download Instructions (6k)

In addition, wholesale dealers who sell joint New York State and City stamped cigarettes must submit an annual affidavit via form CTX-WD when renewing their licenses. Finance mails this form to all licensed wholesale vendors, and the affidavit is due by August 15th each year.

CTX-WD
Annual Affidavit
Download Application (10k)
Download Fill-In Application (19k)

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Other Forms Used by Stamping Agents

Stamping agents in New York City (resident) and outside the City (non-resident) are required to file a monthly report (either CTX-R or CTX-NR, respectively) that details what stamps they have purchased and used, what cigarettes that have purchased, etc. These reports must be submitted by the 15th of each month.

CTX-R
Resident Agent's Cigarette Tax Return (includes related tax schedules)
Download Form (43k)

CTX-NR
Non-resident Agent's Cigarette Tax Return (includes related tax schedules)
Download Form (46k)

If a stamping agent wants to purchase tax stamps on credit, he or she must post a bond using form CTX-CB. If approved, the agent generally has 30 days in which to repay the loan.

CTX-CB
Form of Credit Bond for Agent to Affix Cigarette Stamps
Download Form (10k)
Download Fill-In Form (19k)
Download Instructions (6k)

Stamping agents can also use the Cigarette Tax Refund Application to request a refund when he or she affixes stamps to cigarettes that later become damaged and cannot be sold.

Cigarette Tax Refund Application
Download Form (34k)

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New York State Wholesale Cigarette Licenses
Contact the New York State Department of Taxation and Finance for an application.
NYS Department of Taxation and Finance

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See also Cigarette Tax, Cigarette Tax Enforcement.