Form CG-100-V: License Application for Wholesale Cigarette Dealers Operating Vending Machines Only in New York

Form CG-100-V is issued by the New York State Department of Taxation and Finance for a fairly narrow business situation: wholesale cigarette dealers whose entire operation consists of vending machines. If your business sells cigarettes exclusively through vending machines rather than over a counter, this is the license application you’re required to file before you can legally operate in the state.

New York regulates cigarette sales tightly, and wholesalers occupy a distinct tier separate from retailers and agents. Within that wholesaler category, the state further distinguishes between general wholesale dealers and those who operate only vending machines. That distinction matters because vending-machine-only operators have a different risk profile and oversight need than a traditional storefront or distribution business, and the CG-100-V form reflects that by asking for details specific to vending operations.

Who Needs to File Form CG-100-V

This form applies to businesses or individuals who want to be licensed as a wholesale cigarette dealer in New York, but whose only method of selling cigarettes is through vending machines. If your business also sells cigarettes through other channels, such as a retail counter or direct wholesale distribution, you likely need a different license type entirely. Businesses that operate as cigarette agents or standard agent/wholesalers, for example, would instead look at Form CG-100-A, which covers licensing for cigarette agents and agent/wholesalers more broadly.

Typical filers for CG-100-V include companies that place and stock cigarette vending machines in bars, private clubs, factories, or other locations where vending is the only sales method used. Anyone new to the vending business, as well as existing vending operators renewing or updating their license status, would use this application.

When This Form Is Used

You’ll need to submit Form CG-100-V before beginning operations as a vending-machine cigarette wholesaler in New York. It’s also used when there are material changes to an existing vending operation that require the state to reissue or update licensing information. Because New York requires cigarette wholesalers to be licensed before any sales activity begins, timing matters here — submitting the form and waiting for approval should happen before machines are stocked and placed in service, not after.

Businesses already licensed under a related cigarette wholesaler or agent classification sometimes need to file companion forms alongside this one. For instance, if your business also needs to establish or update wholesaler-lessor identification details, you may separately need Form CG-100-L, which covers identification requirements for cigarette agent/wholesaler-lessor arrangements.

How to Get and Fill Out Form CG-100-V

The form is available directly from the New York State Department of Taxation and Finance as a PDF. It is not a fillable digital form, so you’ll need to print it out and complete it by hand. Make sure you have a working pen and take time to write legibly, since illegible handwriting is a common reason applications get delayed or sent back for clarification.

When completing the form, you’ll be asked to provide basic business identification information, details about the ownership structure, and specifics about the vending machine operation itself, including locations where machines will be placed. Double-check that all business names and addresses match exactly what’s on file with other state registrations, since mismatches can slow down processing.

Once completed, the form needs to be mailed to the address specified in the instructions on the document itself — there’s no online submission option for this particular application. Keep a copy of the completed form for your own records before mailing the original.

If your business later needs to handle stamped cigarette inventory issues, such as damaged or unsold stamps, that’s a separate process handled through Form CG-114, which deals with redemption and refund claims for cigarette tax stamps rather than licensing.

Given the paperwork involved and the state’s strict enforcement around cigarette sales licensing, it’s worth reviewing the form carefully before mailing it in. Missing signatures or incomplete sections are common causes of processing delays, and since you can’t legally operate vending machines for cigarette sales without an active license, getting the application right the first time saves real operational downtime.