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Application for Registration of Retail Dealers and Vending Machines for Sales of Cigarettes and Tobacco Products

This allows the sale of cigarettes and tobacco products for retail at a specific location and authorizes the owner or operator of vending machines to sell cigarettes and/or tobacco products from them.

AVERAGE PROCESSING TIME

5 - 10 Days

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Application for Registration of Retail Dealers and Vending Machines for Sales of Cigarettes and Tobacco Products
 
 This allows the sale of cigarettes and tobacco products for retail at a specific location and authorizes the owner or operator of vending machines to sell cigarettes and/or tobacco products from them.
 

 





 

 
Overview

 

 A Retail Registration Certificate allows the sale of cigarettes and/or tobacco products for retail ONLY made over the counter at a specific location or from a cart, truck, stand, or other merchandising device. Each location needs separate registrations.

A Vending Machine Registration Certificate authorizes an owner or operator of vending machine(s) to sell cigarettes and/or tobacco products through said vending machine(s).
Each vending machine must be registered. If the owner is the operator, the owner registers the machines, otherwise, the operator registers them.
 

 
 



 


 

 NYS Tax Law, Article 20, Section 480a
 
 
 
 
 
 
 
 Cigarette Tax Regulations Section 73.1
 
 
 




 

 
Prerequisites
 
 1. Agency: Taxation and Finance, Department of; Permit: Form DTF-17, Certificate of Authority to Collect Sales Tax; Sales Tax Vendor Identification Number is required; New vendors are required to submit a Form DTF-17, Certificate of Authority to Collect Sales Tax.
 





 

 
How to Apply

 

 

 

 You must apply online:
  1. Log in to your Tax Department Business Online Services account (or create one).
  2. Select the ≡ Services menu in the upper left-hand corner of your Account Summary homepage.
  3. Select Registrations and account update, then select Business registrations from the expanded menu.

 
 

 

 

 
WHAT YOU NEED TO APPLY:

 • Business Online Services account with the Tax Department 
• Valid Certificate of Authority
• Legal business name
• DBA/trade name (if applicable)
• Vending machine serial numbers
• Fees:
  $300 per retail location
  $100 per vending machine
 

 

 

 

 





 

 
Form(s)

 
 





 
 

 
Required Fees

 

 
 

 TYPE
 REFUNDABLE
 AMOUNT
 COMMENTS
 

 
 
 
RegistrationNo$300Per retail store
RegistrationNo$100Per vending machine

 

 

 
 

 
Payment Options:
 
 Online applications must be paid by ACH debit from a checking or savings account, or by credit or debit card (convenience fee applies).
 

 




 

 
Duration & Processing

 
 

 




 

 
Additional Info

 You must prominently display your Certificate of Registration in each place of business. If you have a vending machine, affix the sticker to the machine so it is clearly visible.
 





 

 
Renewals and Amendments

 

 
  • Renewal Information: This registration is valid only for the calendar year for which it is issued, and you must apply for renewal between September 1 and September 20 to renew your registration for the following year. Each year, you will need to log in to your Business Online Services account to renew your registration. The registration renewal fees are:
    
• $300 for each retail location
    
• $100 for each vending machine

 

 
 





 

 
For additional information/Sponsor Agency:

 
Taxation and Finance, Department of

 


		

			

				

				
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