Form CG-100-P: Personal Questionnaire for Cigarette License Applicants in New York

Form CG-100-P, officially titled “Personal Questionnaire,” is a supplemental document required by the New York State Department of Taxation and Finance as part of the application process for a cigarette agent or wholesaler license. Unlike a standalone application, this form works alongside other required documents to give the state a full picture of the individuals and entities behind a cigarette-related business.

The purpose of CG-100-P is straightforward: New York wants to know who is actually running or financially benefiting from a cigarette agent or wholesale operation before it grants a license. Cigarette taxes represent a significant revenue stream for the state, and licensing in this industry is tightly controlled to prevent tax evasion, smuggling, and involvement by individuals with disqualifying backgrounds. This questionnaire collects personal background information on owners, officers, partners, and other key individuals tied to the business.

Who Needs to File Form CG-100-P

This form applies to anyone with a substantial ownership interest or decision-making role in a business applying for a cigarette agent or wholesaler license in New York. That typically includes:

• Sole proprietors applying for a cigarette license
• Partners in a partnership seeking licensure
• Corporate officers, directors, and shareholders holding a specified percentage of stock
• Members or managers of an LLC applying for a license

Each qualifying individual generally must complete their own copy of the questionnaire, since the state is evaluating personal history and background rather than just the business entity as a whole. If you’re unsure whether a specific person in your organization needs to submit this form, reviewing the broader application requirements is a good first step. The Form CG-100-C checklist lays out exactly which supporting documents, including CG-100-P, accompany each type of cigarette license application.

When Is This Form Used

Form CG-100-P is submitted during the initial licensing process, whenever a business applies to become a licensed cigarette agent or wholesaler in New York State. It’s not a recurring filing tied to a schedule like tax returns or quarterly reports; instead, it’s tied to the application event itself. If ownership changes later on, or if the license needs to be renewed and the state requests updated background information, a new questionnaire may be required for any newly added principals.

Because cigarette licensing in New York involves multiple interconnected forms, it helps to understand the full application package before starting. The instructions for Form CG-100-A explain how the personal questionnaire fits into the larger agent license application, including what documentation typically needs to accompany it.

How to Complete and Submit CG-100-P

This form does not have fillable digital fields, so it needs to be printed and completed by hand. Once you download the PDF, plan to fill it out with black or blue ink, print clearly, and avoid leaving any sections blank; incomplete forms are a common reason applications get delayed. The questionnaire asks for standard background details such as personal identifying information, prior business affiliations, and disclosure of any past legal or tax issues that could affect the state’s licensing decision.

Since the form ties into a tax-related licensing process, it’s also worth making sure your broader tax filings are in order before submitting your application. Businesses with employees, for instance, should already be current on obligations like the Form NYS-45 quarterly withholding return, since the Department of Taxation and Finance may cross-reference an applicant’s overall compliance history during review.

Once completed, Form CG-100-P is submitted together with the rest of the cigarette license application package, not filed separately. Keep a copy for your own records, since you may need to reference the information again if the state requests clarification or if you’re adding new principals to an existing license down the road.