Wholesale Tobacco Distributors

The Cigarette and Tobacco Products Licensing Act (Assembly Bill 71 [Chapter 890, Statutes 2003]) (Licensing Act) was enacted on October 12, 2003. The Licensing Act imposes licensing requirements on all retailers, wholesalers, distributors, manufacturers, and importers of cigarettes and tobacco products. A cigarette and tobacco products license is required in addition to other permits, accounts, and licenses that may be required depending on your business operations. The Licensing Act is intended to decrease tax evasion on the sales of cigarettes and tobacco products in California, has provisions for recordkeeping requirements, inspections, and seizures of any untaxed cigarettes or tobacco products, and imposes civil and criminal penalties for violations. Visit the Cigarette and Tobacco Products Tax Guide for more information about the cigarette and tobacco products licensing and tax program.

Retailers of cigarettes and tobacco products in California (as defined in section 22971(p) of the Business and Professions Code) must have a Cigarette and Tobacco Products Retailer's License. As of June 9, 2016, state law expanded the definition of a tobacco product for cigarette and tobacco products retail licensing purposes to include nicotine products, electronic nicotine or other vaporized liquid delivery devices, and any component, part, or accessory of a tobacco product. Effective January 1, 2017, any retailer that sells any product included in the expanded definition of tobacco products is required to obtain and maintain a Cigarette and Tobacco Products Retailer's License from the CDTFA in order to engage in the retail sale of these products. If you have a vending machine from which retail sales of cigarettes or tobacco products are made, you must have a separate retailer's license for each vending machine. A retailer's license is valid for a 12-month period, is not assignable or transferable, and must be renewed annually. A license fee payment is required for each retail location at initial registration, every year at the time of renewal, and may not be prorated. Prospective licensees should consult with their local health department before applying for a California Cigarette and Tobacco Products Retailer's License to determine if there is a local licensing requirement in their community and to learn how to comply with its requirements. In some cases, local licensing requirements may be more restrictive than state licensing requirements. Please remember that you may not sell cigarettes and/or other tobacco products without a valid Cigarette and Tobacco Products Retailer's License.

Wholesalers and distributors of cigarettes and tobacco products (as defined in section 30016 and 30011 of the Revenue and Taxation Code, respectively) are also required to obtain and maintain a license to engage in the sale of cigarettes and tobacco products in California. If you purchase tax-paid cigarettes or other tobacco products for resale, you must obtain a wholesaler's license. If you purchase cigarettes and other tobacco products from an out-of-state seller who does not have a distributor's license issued under the Licensing Act, you must obtain a distributor's license. If you have a distributor's license, you do not need a wholesaler's license. A wholesaler or distributor's license is valid for a calendar year period, is not assignable or transferable, and must be renewed annually. A license fee payment is required for each location at initial registration, every year at the time of renewal, and may not be prorated.

In accordance with the Licensing Act, every manufacturer and importer of cigarettes and/or tobacco products is required to register online and submit a license fee in order to obtain a license from the California Department of Tax and Fee Administration (CDTFA) to engage in the sale of cigarettes or tobacco products in California. The license fee of a manufacturer or importer of cigarettes is a one-time administration fee commensurate with their respective market share. The CDTFA will notify each cigarette manufacturer or importer of the fee amount due. A manufacturer or importer of chewing tobacco or snuff is required to submit a one-time license fee payment of ten thousand dollars ($10,000). A manufacturer or importer of tobacco products, excluding chewing tobacco or snuff, is required to submit a one-time license fee payment of two thousand dollars ($2,000). However, the one-time license fee payment for a manufacturer or importer of tobacco products is limited to ten thousand dollars ($10,000).

If you are a retailer of cigarettes and tobacco products operating multiple retail locations in California and hold a Cigarette and Tobacco Products Retailer's License for each location, we recognize there are occasions when transfers of cigarettes or tobacco products between your retail stores take place. However, a transfer of products between your retail stores is permitted only in specific instances.

A retailer with multiple retail locations may transfer product from one location to another only when the retailer is the legal owner of both retail locations, there is documentation to prove that the product is tax-paid, and the documentation is made available to CDTFA staff during an inspection. In order to prove that the transferred product is tax-paid, the retailer must provide at the time of inspection (1) a copy of the original purchase invoice(s); (2) legible records showing the name, address, and cigarette and tobacco products license number of each retail location; (3) the date the transfer took place; (4) a detailed description of the items transferred, including the brand, packaging, flavor, and style; and (5) the number of items transferred. The description must exactly match the description on the original purchase invoice(s) and the number of items transferred cannot exceed the number of items on the original purchase invoice(s). Without this documentation available at the time of inspection, it is not possible to establish that the product is tax-paid and the product is subject to seizure. Sales of cigarettes and tobacco products between retailers are prohibited. These requirements do not apply to tobacco products that are not subject to the tobacco products tax. For example, vape liquids that do not contain any nicotine are not subject to these requirements; however, they are subject to retail licensing.

Retailers, wholesalers, distributors, manufacturers, and/or importers of cigarettes and tobacco products must renew their license for each of their locations annually using our online registration system. Retailers, wholesalers, and distributors must pay an annual license renewal fee per location to renew their cigarette and tobacco products license, and the fee may not be prorated. A retailer that adds an additional retail location will renew the retailer's license for that retail location based on a 12-month period beginning in the month the retailer's license for the first retail location was obtained. There is no charge to renew a cigarette and tobacco products manufacturer and/or importer's license.

This map shows the location of all California licensed cigarette and tobacco product wholesalers, distributors, and retailers registered with the California Department of Tax and Fee Administration (CDTFA). Due to taxpayer confidentiality laws, no other licensee information may be released to the public. The map will be updated on a monthly basis.

Step 2: Are you a registered sales tax vendor? If not, you must register for sales tax purposes before any cigarette or tobacco product license can be approved. Sales tax registration is required even if your business will not actually collect or pay sales tax to the Tax Department.

Upon approval of your application, the Tax Department will send you Form DTF-720, Retail Dealer Certificate of Registration for Cigarette & Tobacco Products. Note: As a retail dealer, you only need one registration, even if you will be selling both cigarettes and tobacco products.

For additional information regarding cigarette wholesaler licenses, see Form CG-100-V, Application for License as a Wholesale Cigarette Dealer Who Only Operates Vending Machines, and Form CG-100-W, Application for License as a Wholesale Cigarette Dealer Other Than Those Who Only Operate Vending Machines.

Every retail dealer of tobacco products in New York State, and every owner or operator of vending machines through which tobacco products are sold, must separately register each business location or vending machine. The registration fees are:

We offer a full line of cigarettes and tobacco, electronic cigarettes, and candy. Globe sells cigarettes to licensed retailers and wholesalers only. Globe is a cigarette stamping agent licensed in the State of New York and sells cigarettes wholesale for the minimum prices mandated by Article 20 Section 471 of the New York State Tax Law.

To sell tobacco products (including cigarettes, cigars, pipe tobacco, and smokeless tobacco), retailers are required to have a Sales and Use Tax License. All businesses that sell cigarettes or other tobacco products at retail are required to register with the Department. There is no fee for this registration, no extra taxes, and no extra filing or reporting requirements. There is a box to select to register as a tobacco retailer when applying for with your sales tax license.

Tobacco retailers may only purchase their tobacco products from distributors and wholesalers licensed by the State of South Dakota. Retailers will be required to keep documentation showing all tobacco products were purchased from a licensed distributor or wholesaler. If you need a list of licensed tobacco distributors and wholesalers, please contact the Business Tax Division. 2b1af7f3a8