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

Buying and selling wholesale cigarettes in New York City involves the following types of dealers who must have both New York State and New York City licenses:

• Stamping Agent - purchase tax stamps (with prepaid cigarette tax and sales tax on the stamps).  The agents then attach the stamps on the cigarettes and sale 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 - sell cigarettes to retail dealers or others for resale only.
• Vending Machine Operator - own, operate, or maintain one or more cigarette vending machines in designated areas.

Dealer Licenses

NYC Wholesale Cigarette Vendor, Stamping Agent, or Vending Machine Operator must first have a New York State license and then apply for a City license.  You may directly purchase cigarettes from manufacturers or other licensed wholesalers only after you receive both licenses.

NYC Retail Dealers are 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.

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To Apply for or Renew a License

To become a NYC Wholesale Licensed Stamping Agent, Wholesale Dealer, Or Vending Machine Operator, please complete and return Form CTX-AW. A license costs $600 and covers February 1st to January 31st.

CTX-AW
Application for a Wholesale Cigarette License or License to Operate Cigarette Vending Machines
 Download Fill-In Application
 Download Instructions 

CTX-A.34a
Report of Changes in Personnel, Motor Vehicles and Location of Vending Machines
 Download Form

In addition, Wholesale Dealers who sell both 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 it must be returned by August 15th each year.

CTX-WD
Wholesale Cigarette License Annual Affidavit
 Download Affidavit

Combined CTX-AW, CTX-A.34a, CTX-WD
 Download Application 

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Other Forms Used by Stamping Agents

Stamping Agents in New York City (residents) and outside the City (non-residents) are required to file a monthly report (CTX-R). The form details all stamps and cigarettes purchased.  The report must be submitted by the 15th of each month.

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

If a Stamping Agent wants to purchase tax stamps using 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 Fill In Form

Stamping Agents use the Cigarette Tax Refund Application to request money back when he or she attaches stamps to cigarettes that later become damaged and cannot be sold.

Cigarette Tax Refund Application
 Download Form 

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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.