| State / Localities | Application Form | Title / Description | License Fee | Last Updated |
|---|---|---|---|---|
| Alabama |
Application For Tobacco Stamping Permit (Non-Resident Wholesaler Of Cigarettes And Other Tobacco Products (OTP)) |
Unknown |
11/20/23 | |
|
Application For Tobacco Stamping Permit (Resident Wholesaler) |
Unknown |
11/20/23 | ||
|
Application For Permit To Transport & Distribute Taxable Tobaccos |
$50 |
11/20/23 | ||
| Alaska | 520 | Cigarette and Tobacco Products Tax License Application | Unknown | |
| Arkansas |
Application For Manufacturer Vapor Product and E-liquid Product Only Permit |
$500 |
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|
Application for Wholesale Permit |
$1000 |
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| Colorado |
Cigarette Distributor Application Instructions |
Unknown |
||
|
Tobacco Products Distributor Application Instructions |
Unknown |
|||
|
Nicotine Products Distributor Application Instructions |
Unknown |
|||
| Georgia |
License information, apply online at Georgia Tax Center website |
$250 |
||
|
License information, apply online at Georgia Tax Center website |
$250 |
|||
| Idaho |
Cigarette and Tobacco Products Taxes Permit Application |
$50 |
11/20/23 | |
| Illinois |
Cigarette and Tobacco Products Information (RYO) |
Cigarette Machine Operators: $250 annual fee + $2500 bond/location |
11/20/23 | |
| Indiana |
Application For Cigarette Distributor’s Registration Certificate |
$500 |
||
| Iowa |
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 | |
|
Iowa Retail Permit Application for Cigarette/Tobacco/Nicotine/Vapor |
Varies depending on location of the business |
11/20/23 | ||
| Kansas |
Tobacco Products Application For Distributor’s Licenses |
$25 |
||
|
Renewal of Tobacco Product Distributor’s License |
$25 |
|||
|
Application For Cigarette Licenses |
$50 |
|||
| Maryland |
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 |
||
| Apply online | N/A | |||
|
Electronic cigarettes |
Mfg: $25 Wholesale distrib: $150 Wholesale Importer: $150 |
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| Massachusetts |
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 |
Tobacco Tax License Application Instructions |
Unknown | ||
| Minnesota | CT101 | License Application for Tobacco Distributors and Subjobbers |
Distributor: $75 Subjobber $20 |
|
|
License Application for Cigarette Distributors and Subjobbers |
Distributor $300 Subjobber $24 |
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| Mississippi | TAP | Tobacco Permit | $100 | |
| Missouri |
Missouri Cigarette or Other Tobacco Products Tax License Application |
$100 |
||
| Montana |
Apply online. The Tobacco Products Wholesaler/Subjobber License allows you to operate as a wholesaler, subjobber, or vendor in Montana. |
$50 |
||
| Nebraska |
Nebraska Cigarette and Tobacco Products License and Registration Application |
$25 |
||
| Nevada |
You are able to submit an application to the Department, however, all payments are collected after review and processing of your application |
Unknown |
||
|
Application For Tobacco Licenses |
$50/yr or prorated by month if purchased after Jan. |
|||
| New Hampshire |
Application For Tobacco Tax License |
Manufacturer: $100 Wholesaler: $250 |
11/20/23 | |
| New Jersey |
Cigarette Tax Distributor/Wholesaler License Application Packet |
$350 |
||
|
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. |
$750 |
11/20/23 | |
|
Designation of Resident Agent for Tobacco License. |
$50 |
11/20/23 | ||
|
Tobacco License Location Transfer Application |
$100 |
11/20/23 | ||
|
Tobacco License Notice of Change Application |
$50 |
11/20/23 | ||
| New York |
Application for a License as a Wholesale Dealer of Tobacco Products or an Appointment as a Distributor of Tobacco Products |
Free |
||
|
Instructions for Form MT-202 |
N/A | |||
|
Checklist for Form MT-202 |
N/A | |||
| North Carolina |
Application or Update to an Existing Application for Cigarette Distributor’s License and Tobacco Products (Other Than Cigarettes) License |
$25 per category |
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| North Dakota | SFN 61612 | Application for License to Sell Tobacco Products | $25 | 11/20/23 |
|
Tobacco Products application |
Retail $15 Wholesale/Distributor: $25 |
11/20/23 | ||
|
Cigarette Bond |
$1000 |
11/20/23 | ||
| Ohio |
Application for Wholesale Cigarette Dealer’s License |
$1000 yearly for wholesale $125 yearly for retail |
11/29/23 | |
|
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 |
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 |
Pennsylvania Online Business Entity Registration |
Retail: $25 Vending machine: $25 Wholesale: $500 Stamping agent: $1500 |
||
|
Tobacco Products License Renewals |
Unknown |
|||
| Rhode Island |
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 |
||
|
Cigarette Dealer’s License Renewal Application |
$25 |
|||
|
Application for Tobacco Products Distributor’s License |
Unknown |
|||
|
Instructions and application for Electronic Nicotine-Delivery System |
$25 |
|||
| South Carolina |
Application For License To Purchase, Sell And Distribute Manufactured Tobacco |
No application fee |
||
| South Dakota |
Apply Online for a license |
Unknown |
||
| Tennessee |
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 |
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| Texas |
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 |
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| Utah |
Utah Business and Tax Registration |
$30 per location annually and $20 renewal fee |
||
|
Use Form or apply online |
$30 per location annually and $20 renewal fee |
|||
| Vermont |
Vermont Wholesale Cigarette And Tobacco Dealer License Application |
Unknown |
||
| Virginia |
Application for Cigarette Stamping Permit and Tobacco Products Tax Distributor's License |
$600 |
||
|
Application for Cigarette Stamping Permit and Tobacco Products Tax Distributor's License Background Check |
$100 per background check |
|||
| Washington |
Apply through the wizard |
Cigarette wholesaler fee: $650 |
||
|
Instructions on license application |
$650 |
|||
| West Virginia |
West Virginia New Business Registration Application |
$30 |
||
| Wisconsin | CTP-129 | Cigarette and Tobacco/Vapor Products Permit Application |
$20 |