Form CG-100-V-I: Instructions for the Vending Machine Wholesale Cigarette Dealer License Application (New York)

Form CG-100-V-I is the instruction booklet published by the New York State Department of Taxation and Finance to accompany Form CG-100-V, the license application for wholesale cigarette dealers who operate exclusively through vending machines. If your business distributes cigarettes only by stocking and servicing vending machines, rather than selling to retail stores or other dealers, this is the guidance document you need to complete that application correctly.

Unlike a standard tax form, CG-100-V-I doesn’t ask you to enter any data of its own. It’s a reference document, walking you line by line through what information the state expects on the CG-100-V application, what supporting documents you’ll need to attach, and how to avoid the common mistakes that cause license applications to get sent back or delayed.

Who needs this form

Any business or individual planning to operate as a wholesale cigarette dealer in New York State, but only through vending machines, must obtain a license from the Department of Taxation and Finance before doing business. This category is distinct from general wholesale dealers who supply cigarettes to convenience stores, gas stations, or other retail outlets. If your operation is strictly vending-machine based, you fall under the CG-100-V application track rather than the broader wholesale dealer application.

For comparison, businesses that distribute cigarettes to retail locations beyond vending machines should instead look at Form CG-100-W, which covers general wholesale cigarette dealer licensing, along with its companion guide, Form CG-100-W-I. Reading through both sets of instructions before you start can help confirm you’re filing under the correct license category, since applying under the wrong one can cause processing delays.

When this form is used

You’ll turn to CG-100-V-I any time you’re preparing a new CG-100-V application, whether you’re starting a vending machine cigarette business for the first time or renewing and updating an existing wholesale vending license. The instructions clarify what counts as a qualifying vending machine operation, what business records the state expects you to maintain, and how location and machine details need to be reported on the application itself.

Because cigarette wholesaling is a regulated activity in New York, the Department of Taxation and Finance reviews these applications closely. The instructions exist specifically to reduce back-and-forth between the applicant and the department by spelling out requirements upfront, things like ownership disclosures, bonding requirements, and documentation of the vending locations you intend to service.

How to get and use this form

Form CG-100-V-I is available as a PDF directly from the New York State Department of Taxation and Finance website. It is not a fillable digital form, so there’s no option to type your information into it electronically. You’ll need to print it out and read through it alongside a printed copy of Form CG-100-V, which is the actual application you’ll be submitting.

The practical approach is to print both documents together: read each section of the instructions, then fill in the corresponding section of the application by hand. Pay close attention to any parts of the instructions that reference required attachments, such as identification documents, business formation paperwork, or bonding information, since incomplete applications are a common reason for processing delays.

Once your CG-100-V application is filled out completely and you’ve gathered any required supporting documents, it gets mailed to the address specified by the Department of Taxation and Finance. Keep a copy of both the completed application and the instructions for your own records, in case you need to reference them later when renewing your license or responding to any follow-up questions from the department.