Form CG-100-C: Checklist for Cigarette Agent and Wholesaler Applications (CG-100-A, CG-100-W, CG-100-V)

Form CG-100-C is a supporting checklist issued by the New York State Department of Taxation and Finance for businesses applying to become a licensed cigarette agent, wholesale dealer, or vending machine operator. It doesn’t stand on its own as an application — instead, it’s meant to accompany one of three primary forms: CG-100-A (Application for Cigarette Agent License), CG-100-W (Application for Cigarette Wholesale Dealer License), or CG-100-V (Application for Vending Machine Permit). Think of it as a quality-control tool that helps applicants make sure they haven’t left out a required attachment or signature before mailing everything to the state.

New York regulates the cigarette trade closely because of excise tax collection and enforcement concerns. Anyone who wants to buy, stamp, sell, or distribute cigarettes at the agent or wholesale level in the state has to go through a licensing process that involves background checks, bonding requirements, and detailed business disclosures. The CG-100-C checklist walks the applicant through every document the Department expects to see, from proof of business registration to financial statements and personal history forms for owners and officers. Missing even one item can delay the licensing decision by weeks, so the checklist exists to catch those gaps before submission.

Who Needs to Use This Form

This checklist is relevant to a fairly narrow group: businesses and individuals seeking a cigarette-related license or permit in New York State. That includes companies applying to become a licensed cigarette agent (the entities authorized to affix tax stamps), wholesale dealers who distribute cigarettes to retailers, and operators who want to place cigarette vending machines in bars, clubs, or other licensed premises. If you’re not filing one of the CG-100-A, CG-100-W, or CG-100-V applications, you won’t need CG-100-C at all.

Tax preparers, compliance officers, and attorneys who handle licensing on behalf of tobacco businesses are also frequent users of this checklist. Because the underlying applications require sensitive ownership and financial information, having someone double-check the paperwork against CG-100-C before it goes out the door is a common practice in the industry.

When It’s Used

The checklist comes into play at the very start of the licensing process — before an application package is mailed to the Department of Taxation and Finance. It’s also useful during license renewals or when a business undergoes ownership changes that trigger a new application. Since cigarette licenses in New York aren’t permanent and require periodic renewal, some businesses keep a fresh copy of CG-100-C on hand each renewal cycle to confirm nothing has changed in the required documentation.

How to Get and Complete It

Form CG-100-C is available directly from the New York State Department of Taxation and Finance website as a downloadable PDF. It’s not a digitally fillable form, so you’ll need to print it out and complete it by hand. This is typical of many state licensing checklists, which are designed to be reviewed and initialed item-by-item rather than typed and submitted electronically.

To use it correctly, go through each line on the checklist and confirm whether the corresponding document is included in your application package. This usually covers items like the completed CG-100-A, CG-100-W, or CG-100-V application itself, supporting corporate documents, personal history statements for owners and responsible officers, bond or security documentation, and any applicable fees. Once you’ve verified everything, attach the completed checklist to the front of your application package before mailing it to the address listed on the form instructions.

Businesses that already handle other New York state filings, such as the NYS-45 quarterly withholding return or the MTA-305 quarterly return, will recognize the Department’s preference for thorough documentation. Cigarette licensing follows that same pattern, and taking the extra few minutes to work through CG-100-C before submission can prevent a returned application and a longer wait for licensing approval.