Cigarette and Tobacco Product Sales as a Retail Dealer Registration

Businesses selling cigarettes must register with the New York State Department of Taxation and Finance (DTF).

The registration allows for over-the-counter retail sales at one location. Each location must register separately. Businesses must register every year.

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The City has tried to provide you with correct information on this website. While every effort has been made to ensure that the information provided is accurate and up-to-date, errors are still possible. The information provided is not legal advice. You may need additional information to meet the legal requirements for starting or operating your business.

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