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

How to apply

To apply for registration, you must have already registered as a sales tax vendor. Once you're registered for sales tax, you may apply for registration of retail dealers and vending machines. You may log in to New York Business Express with a username and password for any New York State Business Online Service, including the Tax Department Online Services:

  1. Select log in, below.
  2. Once you've have logged in, select Apply Now! for a New License or Permit.
  3. Read and accept the Privacy Policy, then select Continue Application.
  4. Next, select Department of Tax & Finance, and then check the box for Application for Registration of Retail Dealers and Vending Machines for Sales of Cigarettes and Tobacco Products.
  5. Select Continue to complete and submit your application.

Reminder: If you are a tax professional, you cannot apply for a Application for Registration of Retail Dealers and Vending Machines for Sales of Cigarettes and Tobacco Products on behalf of your client. A responsible person of the business must apply and certify the application on behalf of the business.

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E-file mandate

If you are viewing this page on your computer, then you're probably required to register online. You must e-file if you:

  • do not use a tax preparer to file;
  • use a computer to prepare, document, or calculate your tax forms; and
  • have broadband Internet access.

If you don't meet the above conditions, contact our Miscellaneous Business Tax Center.

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