Form CG-100-A: Application for License as a Cigarette Agent or Agent/Wholesaler in New York

Form CG-100-A is the official application New York State uses to license businesses that want to act as a cigarette agent or as an agent/wholesaler. It’s issued by the New York State Department of Taxation and Finance and is a required step for any business that intends to affix cigarette tax stamps or otherwise operate at the top of the cigarette distribution chain within the state.

Cigarette agents occupy a specific and heavily regulated role in New York’s tax system. Unlike ordinary wholesalers who buy already-stamped cigarettes for resale, an agent is authorized to purchase unstamped cigarettes directly from manufacturers and affix the New York tax stamp before the product moves further down the supply chain. Because this position carries significant tax responsibility, the state requires a formal licensing process, and Form CG-100-A is where that process begins.

Who Needs to File This Form

You need Form CG-100-A if your business plans to:

• Operate as a licensed cigarette agent, meaning you’ll purchase unstamped cigarettes and apply New York tax stamps
• Operate as a combined agent/wholesaler, handling both the stamping function and wholesale distribution
• Renew or reapply for this type of license after a change in business structure, ownership, or location

This is not the form for retail sellers or standard wholesalers who only handle already-stamped product — those businesses fall under different licensing categories with their own applications. The agent designation is specifically for entities involved in the tax-stamping process itself, which is why the state scrutinizes these applications more closely than typical retail registrations.

When This Form Is Used

Businesses submit Form CG-100-A when first establishing themselves as a cigarette agent in New York, or when an existing license needs to be reissued due to a change in corporate structure, ownership interests, or business location. Because cigarette tax stamping directly affects state tax revenue, the Department of Taxation and Finance treats this application as a full vetting process rather than a simple registration form. Expect the review to include background checks on the business and its principals, verification of financial responsibility, and confirmation of your business’s ability to comply with recordkeeping and reporting requirements.

What the Form Asks For

Form CG-100-A collects detailed information about the applying business, including its legal name, trade name, business address, entity type, and the names and roles of owners, officers, or partners. It also requires details about the nature of the operation — whether you’re applying as an agent only or as a combined agent/wholesaler — along with information about the physical premises where cigarettes will be stored and stamped.

This application doesn’t stand alone. Every individual with a significant ownership or management role in the business typically must also submit a separate Form CG-100-P personal questionnaire, which the state uses to run background checks on the people behind the business. Skipping this step is one of the most common reasons applications get delayed or rejected.

How to Get and Complete the Form

Form CG-100-A is available directly from the New York State Department of Taxation and Finance as a PDF. It is not fillable digitally, so you’ll need to print it out and complete it by hand in blue or black ink. Write legibly, since illegible entries are another frequent cause of processing delays.

Before filling it out, it’s worth reviewing the official instructions for Form CG-100-A, which walk through each section and clarify what documentation needs to accompany the application. Because this is a multi-form process, many applicants also use the CG-100-C checklist to confirm they’ve gathered every required attachment before submitting, since an incomplete package will simply be sent back.

Once completed, the form along with all supporting documents and personal questionnaires gets mailed to the address specified in the instructions. Given the level of detail involved and the background checks required, applicants should plan for a review period that can take several weeks, so it’s best to start the process well before you need the license in hand.