Form CG-100-W: Application for License as a Wholesale Cigarette Dealer in New York

Form CG-100-W is the license application that New York State requires from businesses wanting to operate as wholesale cigarette dealers, provided they don’t limit their business exclusively to vending machine sales. It’s issued by the New York State Department of Taxation and Finance, and it’s a mandatory step for any company planning to buy, sell, or distribute cigarettes at the wholesale level within the state.

Unlike retail dealers, wholesale cigarette dealers deal in larger volumes and typically supply other businesses rather than selling directly to the general public. Because cigarettes are heavily taxed and regulated in New York, the state requires a specific license before anyone can legally engage in this type of commerce. Operating without this license, or with an expired one, can lead to serious penalties, including fines and the inability to legally purchase tax stamps.

Who Needs to File Form CG-100-W

This form is intended for businesses that want to become licensed wholesale cigarette dealers in New York and whose operations go beyond just vending machines. If your business model includes selling cigarettes to retailers, other wholesalers, or through multiple distribution channels, this is the correct application to use.

If your business exclusively operates cigarette vending machines and doesn’t engage in other wholesale distribution activities, you should instead use Form CG-100-V, which is designed specifically for vending-machine-only wholesalers. Choosing the right version matters, since submitting the wrong form can delay your licensing process.

When Is This Form Used

You’ll need to submit Form CG-100-W when:

• You’re starting a new wholesale cigarette distribution business in New York.
• Your current wholesale dealer license has expired and needs renewal.
• Your business structure has changed significantly, requiring a new license under updated ownership or entity information.
• You’re expanding an existing tobacco-related business to include wholesale cigarette distribution.

Because cigarette tax stamps can only be purchased by licensed wholesale dealers, getting this application approved is a prerequisite for participating in that part of the supply chain. Wholesalers who later need to redeem unused or damaged tax stamps should also be familiar with Form CG-114, which covers refund claims for cigarette tax stamps and prepaid sales tax.

How to Fill Out Form CG-100-W

This form does not have fillable digital fields, so you’ll need to print it out and complete it by hand using black ink. Typical information required includes:

• Legal business name and any trade or DBA names.
• Business address, mailing address, and contact information.
• Federal Employer Identification Number (EIN) or Social Security Number, depending on business structure.
• Details about ownership, partners, or corporate officers.
• Information about the nature of the wholesale operation, including storage locations and distribution methods.

Because the form itself doesn’t include detailed explanations for every field, it helps to review Form CG-100-W-I before filling anything out. These instructions walk through each section of the application, clarify what supporting documentation may be needed, and explain common mistakes that can slow down processing.

Once completed, the form must be signed by an authorized representative of the business. Depending on your business type, you may also need to attach additional documentation, such as proof of business registration or identification for the individuals listed on the application.

Submitting the Application

After filling out Form CG-100-W by hand, mail it to the address specified by the New York State Department of Taxation and Finance in the accompanying instructions. Processing times can vary, so it’s wise to submit your application well before you intend to begin wholesale operations or before your current license expires, if you’re renewing.

Keep a copy of your completed application and any correspondence with the Department of Taxation and Finance for your records. If your business circumstances change after submission, such as a change in address or ownership, you may need to file updated paperwork to keep your license current.