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Tobacco Permit and License Applications 
State / Localities Application Form Title / Description License Fee Last Updated
Alabama

APP-NR

Application For Tobacco Stamping Permit (Non-Resident Wholesaler Of Cigarettes And Other Tobacco Products (Otp))

Unknown

11/20/23

APP-R

Application For Tobacco Stamping Permit (Resident Wholesaler)

Unknown

11/20/23

Rep-A

Application For Permit To Transport & Distribute Taxable Tobaccos

$50

11/20/23
Alaska 520 Cigarette and Tobacco Products Tax License Application Unknown  
Arkansas

E-Cigarette Permit

Application For Manufacturer Vapor Product and E-liquid Product Only Permit

$500

 

Wholesale Application

Application for Wholesale Permit

$1000

 
Colorado

CIG

Cigarette Distributor Application Instructions

Unknown

 

TOB

Tobacco Products Distributor Application Instructions

Unknown

 

NIC

Nicotine Products Distributor Application Instructions

Unknown

 
Georgia

In-state Wholesale/Distributor

License information, apply online at Georgia Tax Center website

$250

 

out-of-state Wholesale/Distributor

License information, apply online at Georgia Tax Center website

$250

 
Idaho

CIG

Cigarette and Tobacco Products Taxes Permit Application

$50

11/20/23
Illinois

REG-1-C

Cigarette and Tobacco Products Information (RYO)

Cigarette Machine Operators: $250 annual fee + $2500 bond/location

11/20/23
Indiana

Cig-1A

Application For Cigarette Distributor’s Registration Certificate

$500

 
Iowa

70-015

Annual Application for Iowa Cigarette Permit, Tobacco Tax License, or Delivery Seller Permit

Cigarette Distributor(only) Fee: $100.00 Required Bond: $2500.00

Tobacco Distributor (only) Fee: $100.00 Required Bond: $1000.00

Cigarette Distributor and Tobacco Distributor Fee: $100.00 Required Bond: $3500.00

11/20/23

70-014

Iowa Retail Permit Application for Cigarette/Tobacco/Nicotine/Vapor

Varies depending on location of the business

11/20/23
Kansas

TB-84

Tobacco Products Application For Distributor’s Licenses

$25

 

TB-86

Renewal of Tobacco Product Distributor’s License

$25

 

CG-109

Application For Cigarette Licenses

$50

 
Maryland

637

Cigarette And Other Tobacco Products (Otp) Licenses Application

CIG Wholesaler $750.00/yr

New application fee $200/yr

OTP Wholesaler $250/yr(waived if currently have or applying for CIG Wholesaler License)

OTP Storage Warehouse $25/yr

Renewal $30

 

Maryland Business Licenses Online

Apply online N/A  

723

Electronic cigarettes

Mfg: $25

Wholesale distrib: $150

Wholesale Importer: $150

 
Massachusetts

CTL

Application for All Cigarette Licenses (excluding retailer’s license)

-Manufacturer ($250)

-Manufacturer branch ($125)

-Stamper (no fee)

-Transportation company ($50)

-Unclassified acquirer ($250)

-Vending machine operator ($150)

-Vending machine operator branch ($75)

-Vending machine licenses ($50 for each machine; complete and attach Form CTL-1). Must be renewed every even-numbered year

-Wholesaler ($250). Must be filed with affidavits from three licensed manufacturers stating that they will supply cigarettes to the applicant, if licensed

-Wholesaler branch ($125)

 
CT-CDL Application for Distributor License for Cigars and Smoking Tobacco Free  
ENDS-DL Application for Distributor License for Electronic Nicotine Delivery Systems Free  
Michigan

337

Tobacco Tax License Application Instructions

Unknown  
Minnesota CT101 License Application for Tobacco Distributors and Subjobbers

Distributor: $75

Subjobber $20

 

CT100

License Application for Cigarette Distributors and Subjobbers

Distributor $300

Subjobber $24

 
Mississippi TAP Tobacco Permit $100  
Missouri

2175

Missouri Cigarette or Other Tobacco Products Tax License Application

$100

 
Montana

eStop Business Licenses Service

Apply online. The Tobacco Products Wholesaler/Subjobber License allows you to operate as a wholesaler, subjobber, or vendor in Montana.

$50

 
Nebraska

20CT

Nebraska Cigarette and Tobacco Products License and Registration Application

$25

 
Nevada

Tobacco License

You are able to submit an application to the Department, however, all payments are collected after review and processing of your application

Unknown

 

6-2021

Application For Tobacco Licenses

$50/yr or prorated by month if purchased after Jan.

 
New Hampshire

DP-31

Application For Tobacco Tax License

Manufacturer: $100

Wholesaler: $250

11/20/23
New Jersey

CWD-P

Cigarette Tax Distributor/Wholesaler License Application Packet

$350

 

CM-100

Combined Cigarette License Application. Apply online.

Vending machine: $50 per location per year manufacturer’s representative license is $5 per year

 
New Mexico

Tobacco License application

Tobacco License application.

$750

11/20/23

Resident Agent

Designation of Resident Agent for Tobacco License.

$50

11/20/23

Location Transfer

Tobacco License Location Transfer Application

$100

11/20/23

Notice of Change

Tobacco License Notice of Change Application

$50

11/20/23
New York

MT-202

Application for a License as a Wholesale Dealer of Tobacco Products or an Appointment as a Distributor of Tobacco Products

Free

 

MT-202-i

Instructions for Form MT-202

N/A  

MT-202-C

Checklist for Form MT-202

N/A  
North Carolina

B-A-2

Application or Update to an Existing Application for Cigarette Distributor’s License and Tobacco Products (Other Than Cigarettes) License

$25 per category

 
North Dakota SFN 61612 Application for License to Sell Tobacco Products $25 11/20/23

OTP

Tobacco Products application

Retail $15

Wholesale/Distributor: $25

11/20/23

Cigarettes (SFN 6967)

Cigarette Bond

$1000

11/20/23
Ohio

CIG 41

Application for Wholesale Cigarette Dealer’s License

$1000 yearly for wholesale

$125 yearly for retail

11/29/23

OTP 1

Application for Other Tobacco Products and Vapor Products Distributor License

$1000 renewal for OTP and Vapor

$125 renewal for vapor only

11/29/23
Oregon

Cigarette and Tobacco License

Apply online.

For people who bring untaxed cigarettes into Oregon for resale. This license allows you to purchase Oregon tax stamps from us.

and/or for people who bring untaxed tobacco products into Oregon for resale.

Free

 
Pennsylvania

PA-100

Pennsylvania Online Business Entity Registration

Retail: $25

Vending machine: $25

Wholesale: $500

Stamping agent: $1500

 

Renewal Information

Tobacco Products License Renewals

Unknown

 
Rhode Island

CIG-APP

Cigarette Dealer’s License Renewal Application/Renewal

Distributor license (Affixing) – Fee $1,000.00 If applying for a Distributor license (affixing) for the first time, you must furnish affidavits from three manufacturers with national distribution stating that the manufacture will supply the distributor if the applicant is granted a license.

Distributor license (Non-affixing) or distributor vending license – Fee $100.00

 

CIGREN

Cigarette Dealer’s License Renewal Application

$25

 

TOB-APP

Application for Tobacco Products Distributor’s License

Unknown

 

ENDS

Instructions and application for Electronic Nicotine-Delivery System

$25

 
South Carolina

L-915

Application For License To Purchase, Sell And Distribute Manufactured Tobacco

No application fee

 
South Dakota

South Dakota Tax Application

Apply Online for a license

Unknown

 
Tennessee

Portal

Apply online at TNTAP

Tobacco Distributor: $100

Wholesale Dealer & Jobber: $200

Manufacturing Distributor: $200

Tobacco Manufacturer Warehouse: $200

Cigarette Rolling Machine Operator: $500 per machine

 
Texas

AP-175

Texas Application for Non-Retailer Cigarette, Cigar and/or Tobacco Products Permit

Distributor: $300

Wholesaler: $200

Importer: No fee

Mfg. w/ no Texas Representation: No fee

Retailer: $180

Export Warehouse: No fee

 
Utah

TC-69

Utah Business and Tax Registration

$30 per location annually and $20 renewal fee

 

Taxpayer Access Point

Use Form or apply online

$30 per location annually and $20 renewal fee

 
Vermont

CTT-647

Vermont Wholesale Cigarette And Tobacco Dealer License Application

Unknown

 
Virginia

TT-1

Application for Cigarette Stamping Permit and Tobacco Products Tax Distributor's License

$600

 

TT-1-A

Application for Cigarette Stamping Permit and Tobacco Products Tax Distributor's License Background Check

$100 per background check

 
Washington

Business License Wizard

Apply through the wizard

Cigarette wholesaler fee: $650

 

Tobacco License Information

Instructions on license application

$650

 
West Virginia

WV BUS-APP

West Virginia New Business Registration Application

$30

 
Wisconsin CTP-129 Cigarette and Tobacco/Vapor Products Permit Application

$20

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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