Form CG-100-L: Cigarette Agent/Wholesaler-Lessor Identification in New York

Form CG-100-L, officially titled “Cigarette Agent/Wholesaler-Lessor Identification,” is a document issued by the New York State Department of Taxation and Finance. It’s part of the paperwork package required when someone applies for a license to operate as a cigarette agent or agent/wholesaler in New York. Unlike a standalone application, this form serves a narrower purpose: identifying the property owner or lessor connected to the business location where cigarette agent or wholesaler activities will take place.

If the applicant doesn’t own the building or space used for the licensed business, the state wants to know who does. That’s exactly what CG-100-L captures. It asks for the lessor’s identifying information, contact details, and confirmation of the lease arrangement tied to the premises listed on the main license application. This step exists because the Tax Department wants a clear paper trail connecting the licensed business to the physical location, and to the individual or entity that legally owns that property.

Who Needs to File Form CG-100-L

This form applies to anyone applying for a cigarette agent or agent/wholesaler license in New York who leases, rather than owns, the property where the business operates. If you’re the property owner yourself, this particular identification isn’t necessary since there’s no third-party lessor to disclose. But for the majority of applicants who rent warehouse space, storefronts, or distribution facilities, CG-100-L becomes a required piece of the application file.

It typically accompanies the primary licensing paperwork, most notably Form CG-100-A, which is the core application for the cigarette agent or agent/wholesaler license itself. Applicants submitting CG-100-A who lease their business premises should expect to include CG-100-L as a supporting document rather than treating it as an optional add-on.

When This Form Comes Into Play

Form CG-100-L is used at the time of initial licensing, and it may resurface if there’s a change in business location or a change in the lessor during the life of the license. Since New York State treats cigarette licensing with a fair amount of scrutiny, given how heavily cigarette sales are taxed and regulated, the state wants updated lessor information whenever the underlying property arrangement shifts. Businesses that relocate or renegotiate their lease should check whether an updated CG-100-L needs to be filed alongside any amendment to their existing license.

How to Get and Complete the Form

Form CG-100-L is available directly from the New York State Department of Taxation and Finance website as a PDF. It’s worth noting that this particular form doesn’t have digitally fillable fields, so you’ll need to print it out and complete it by hand. Make sure you’re using a copy from the official state source, since older or unofficial versions could be missing updated fields or instructions.

When filling it out, have your lease agreement on hand. You’ll need accurate details about the lessor, including their legal name, address, and the specifics of the leased premises. Double-check that the address on CG-100-L matches exactly what’s listed on your main application, since discrepancies here are a common reason applications get sent back for correction.

Applicants who are new to this process might also want to review the instructions for Form CG-100-A, which walk through the broader licensing package and clarify where supporting documents like CG-100-L fit into the submission. Many applicants also need to complete Form CG-100-P, the personal questionnaire required of individuals connected to the license application, so it’s worth handling all these forms together rather than piecemeal.

Once completed, CG-100-L gets submitted along with the rest of the license application materials to the Department of Taxation and Finance. Because there’s no digital submission option for this particular form, mail delivery or in-person submission through the appropriate channel is the way to go. Keep a copy of everything you submit for your own records, since licensing reviews can take time and you may need to reference what was originally filed.