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

Form CG-100-W-I is the instruction booklet published by the New York State Department of Taxation and Finance to accompany Form CG-100-W, the Application for License as a Wholesale Cigarette Dealer. If your business plans to buy, sell, or distribute cigarettes at the wholesale level anywhere in New York State — and you’re not limited strictly to operating cigarette vending machines — this is the guidance document you need before filling out the actual license application.

The instructions walk applicants through every section of Form CG-100-W, explaining what supporting documentation is required, how to describe the ownership structure of the business, and what fees or bonds may apply depending on the scope of operations. Because wholesale cigarette dealer licensing involves tax stamps, inventory tracking, and compliance with New York’s cigarette tax law, the state wants applicants to understand exactly what’s expected before submitting paperwork that’s incomplete or incorrectly filled out.

Who Needs This Form

This instruction booklet is meant for anyone preparing to file Form CG-100-W, which includes:

• Businesses that intend to purchase cigarettes from manufacturers or agents and resell them to retailers
• Companies operating warehouses or distribution points for cigarette products
• New business owners entering the tobacco wholesale trade in New York
• Existing dealers applying for a new location or renewing their wholesale license

It’s worth noting that this version of the form is specifically for wholesale dealers who do more than just operate vending machines. If your business model is limited exclusively to cigarette vending machines, New York has a separate, more streamlined application — Form CG-100-V — designed for that narrower type of operation. Choosing the correct application from the start avoids delays in processing.

When This Form Comes Into Play

You’ll want to review Form CG-100-W-I before submitting your initial wholesale dealer license application, since it explains the full list of attachments the Department expects, such as identification of business officers, lease or property documentation, and financial disclosures. It’s also useful reference material if you’re renewing an existing license or updating information tied to an existing wholesale operation, since the underlying requirements described in the instructions generally stay consistent across renewal cycles.

Wholesale dealers should also be aware that related filings often come up alongside the initial license application. For example, businesses that need to identify agents or lessors connected to their wholesale operation may separately need to file Form CG-100-L, which the instructions reference when ownership or leasing arrangements involve multiple parties. And once a license is active, dealers occasionally need to handle stamp-related paperwork, such as claiming a refund on damaged or unsold tax stamps through Form CG-114.

How to Get and Use This Form

Form CG-100-W-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 — there are no interactive fields to type into. Instead, it functions purely as a reference guide, so the process is straightforward: download it, read through the relevant sections that correspond to your business type, and then use it as a companion while completing the actual Form CG-100-W application, which does need to be printed and filled out by hand.

Because this is guidance material rather than a form requiring a signature or submission, you won’t send the CG-100-W-I instructions back to the state. Keep a copy on hand while preparing your application packet, especially when gathering supporting documents like business formation records, identification for officers or partners, and any required bonding information. Double-checking each requirement against the instructions before mailing in your completed CG-100-W application can save you from having the Department send it back for corrections or missing attachments.

If you’re unsure whether your business qualifies as a full wholesale dealer or falls under the vending-machine-only category, reviewing both sets of instructions side by side before you start filling anything out is the safest approach.