Wholesale Cigarettes/Other Tobacco Products - DOF

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Wholesale license information

New York City issues one license to act as a wholesale dealer in cigarettes and other tobacco products.

Types of wholesalers

Cigarette agent-jobber

Cigarette sub-jobber

Cigarette vending machine operator

Wholesale dealer of other tobacco products

Wholesale cigarettes

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:

Stamping agent (also known as an agent-jobber): These agents affix the cigarette tax stamps on cigarette packs, which are then sold to wholesale dealers. Cigarettes sold in New York City must have the joint state/city stamp. Cigarettes sold outside of New York City but within the state must have the state-only stamp.

Wholesale dealer (also known as a sub-jobber): These dealers sell cigarettes to retail dealers or others for resale only. The cigarettes must have cigarette tax stamps affixed to the cigarettes when they are sold.

Vending machine operator: These operators own, operate, or maintain one or more cigarette vending machines at designated areas.

Wholesale other tobacco products

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 apply for or renew a license

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.

Wholesale dealer list for cigarettes

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.

Wholesale dealer list for other tobacco products

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.

Licensed cigarette activity report information (CTX-R)

New York City cigarette agent-jobbers, sub-jobbers, and vending machine operators can now report their activity electronically.

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NYC other tobacco products tax return (OTP-R)

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.

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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 license through the New York City Department of Consumer Affairs.