Code |
Description |
| AL | SALES TAX LICENSE & ALCOHOLIC BEVERAGE CONTROL BOARD LICENSE with Tobacco line item |
| AK | ALASKA BUSINESS LICENSE & DEPT OF REVENUE-CIGARETTE AND TOBACCO LICENSE & Municipality Other Tobacco Products Retailer License (all three needed) |
| AZ | TRANSACTION PRIVILEGE TAX LICENSE & TOBACCO DISTRIBUTORS LICENSE |
| AR | SALES & USE TAX PERMIT( NO EXPIRATION ) & WHOLESALE TOBACCO PERMIT/RETAIL CIGARETTE AND TOBACCO PERMIT |
| CA | SELLERS PERMIT ( NO EXPIRATION) & TOBACCO RETAILER LICENSE |
| CO | SALES TAX LICENSE & TOBACCO PRODUCTS DISTRIBUTOR LICENSE |
| CT | SALES & USE TAX PERMIT, TOBACCO PRODUCTS DISTRIBUTORS LICENSE |
| DC | CERTIFICATE OF REGISTRATION AND TOBACCO OR CIGARETTE LICENSE |
| DE | TOBACCO PRODUCTS RETAILER OR TOBACCO PRODUCTS WHOLESALER LICENSE |
| FL | DR-13 ANNUAL RESALE CERTIFICATE FOR SALE TAX & TOBACCO LICENSE |
| GA | CSALES TAX CERTIFICATE OF REGISTRATION ( N0 EXPIRATION) & LICENSE TO SELL TOBACCO, ALTERNATIVE NICOTINE, OR VAPOR PRODUCTS LICENSE |
| HI | GENERAL EXCISE TAX LICENSE-PRIVILEGE LICENSE ( NO EXPIRATION) & CIGARETTE TAX AND TOBACCO TAX LICENSE |
| ID | IDAHO STATE TAX COMMISSION SELLERS PERMIT(NO EXPIRATION) & STATE OF IDAHO TOBACCO PERMIT |
| IL | CERTIFICATE OF REGISTRATION: SALES AND USE TAX CERTIFICATE OF REGISTRATION: TOBACCO PRODUCTS TAX |
| IN | RETAIL MERCHANT CERTIFICATE & OTHER TOBACCO PRODUCTS DISTRIBUTOR'S LICENSE |
| IA | STATE OF IOWA SALES TAX PERMIT (R1012C) ( NO EXPIRATION) & IOWA DEPT OF REVENUE TOBACCO LICENSE - must be a TOBACCO DISTRIBUTOR LICENSE |
| KS | SALES AND USE TAX REGISTRATION (NO EXPIRATION) AND DISTRIBUTOR OF TOBACCO PRODUCTS LICENSE |
| KY | SALES & USE TAX PERMIT (NO EXPIRATION). *Louisville (Jefferson County) requires a Retail License for Sale of Tobacco Products and/or Electronic Smoking Devices |
| LA | SALES TAX REGISTRATION (NO EXPIRATION) & Retail Dealer Permit or Wholesale Dealer Permit or Tobacconist Permit |
| ME | RESALE CERTIFICATE & TOBACCO CERTIFICATE |
| MD | MARYLAND SALES & USE TAX LICENSE (NO EXPIRATION) and STATE OF MARYLAND LICENSE (ANNUAL LICENSE) OR OTP WHOLESALER LICENSE (ANNUAL LICENSE) |
| MA | SALES & USE TAX REGISTRATION (FORM ST-4, NO EXPIRATION) & Both RETAILER and DISTRIBUTOR LICENSE FOR SALE OF CIGARETTES AND CIGARS AND SMOKING TOBACCO |
| MI | DEPARTMENT OF TREASURY-SALES TAX LICENSE AND TOBACCO PRODUCTS TAX LICENSE IF WHOLESALER THEN AN EXEMPTION FORM IS NEEDED. |
| MN | LETTER FROM STATE CONFIRMING SALES TAX AND RETAILER LICENSE (NOR EXPIRATION) or if a DISTRIBUTOR the DISTRIBUTOR LICENSE has the SALES AND USE TAX ID NUMBER LISTED ON THE LICENSE |
| MS | RETAILER TOBACCO PERMIT & PRIVILEGE LICENSE(NO EXPIRATION) and RETAIL SALES TAX PERMIT which is a Sales & Use (NO EXPIRATION) |
| MO | MISSOURI RETAIL SALES LICENSE (NO EXPIRATION) & OTP WHOLESALERS ANNUAL LICENSE |
| MT | MASTER REGISTRATION AND LICENSE-FOR TOBACCO |
| NE | SALES TAX PERMIT AND TOBACCO PRODUCTS LICENSE |
| NV | STATE OF NEVADA SALES TAX PERMIT (NO EXPIRATION) & WHOLESALE DEALER TOBACCO LICENSE (No Expiration) |
| NH | TOBACCO TAX LICENSE (to show company is in business) |
| NJ | CERTIFICATE OF AUTHORITY-NJ SALES & USE TAX & CERTIFICATE OF AUTHORITY - TOBACCO & NICOTINE PRODUCTS TAX , OR TOBACCO PRODUCTS WHOLESALE LICENSE |
| NM | REGISTRATION CERTIFICATE DEPT OF REVENUE (NO EXPIRATION) |
| NY | SALES TAX REGISTRATION-CERTIFICATE OF AUTHORITY (FORM ST-120, NO EXPIRATION) Appointment of Distributor of Tobacco Products (No Exp). If a retailer, or Wholesaler, in addition to the above, also collect, RETAIL DEALER CERTIFICATE OF REGISTRATION FOR CIGARETTES AND TOBACCO PRODUCTS LICENSE, OR TOBACCO PRODUCTS WHOLESALE DEALERS LICENSE IF CUSTOMER IS ON AN INDIAN RESERVATION... TOBACCO LICENSE FROM TRIBAL NATION & EXEMPTION FORM FROM STATE OF NY DOR |
| NC | NORTH CAROLINA CERTIFICATE OF REGISTRATION FOR SALES & USE (NO EXPIRATION) |
| ND | SALES & USE TAX PERMIT (NO EXPIRATION) & TOBACCO PRODUCTS LICENSE |
| OH | OHIO DEPT OF TAXATION VENDORS LICENSE (NO EXPIRATION) In addition to the Vendors License Retailers: Must submit a Retail Tobacco License (Cigarette Dealers License) Distributors/Wholesalers: Must submit an OTP Distributors License. |
| OK | DO NOT SELL OR SHIP TO THIS STATE |
| OR | Certificate of Compliance (Business License) and Tobacco Retailer License (does not apply to retailers on Tribal lands which require a Business Registration (No Tobacco License needed) |
| PA | CERTIFICATE OF REGISTRATION: Sales & Use Tax License or a Cigarette License (Cigarette license will have Sales & Use ID# listed on it.) , IF Wholesaler Only… then Tobacco Products License (will not have a Sales & Use Tax License) |
| PR | CERTIFICADO DE REGISTRO DE COMERCIANTE/AGENT RETENEDOR AND DEPARTMENTO DE HACIENDA-IS CONSIDERED WHOLESALER LICENSE |
| RI | PERMIT TO MAKE SALES AT RETAIL AND Uniform Cigarette Tobacco Ends Dealer's License |
| SC | STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE RETAIL LICENSE (NO EXPIRATION) |
| SD | SALES TAX LICENSE AND TOBACCO LICENSE (ISSUED TO WHOLESALERS AND DISTRIBUTORS ONLY) Per DOR any retailer that imports Un-taxed Tobacco into the state of SD must have Tobacco Tax added to their Sale Tax License (will be issued a Wholesaler/Distributor License) |
| TN | BLANKET CERTIFICATE OF RESALE & CERTIFICATE OF REGISTRATION SALES & USE (Standard Business Tax License), collect one or the other of these two documents. If wholesaler need TOBACCO WHOLESALE DEALER OR TOBACCO DISTRIBUTOR LICENSE, retailers do not need a tobacco license if they only sell retail |
| TX | TEXAS SALES AND USE TAX PERMIT. TEXAS CIGARETTE AND/OR CIGARS AND TOBACCO PRODUCTS TAXES PERMIT (see permit description line for: RETAILER) |
| UT | SALES TAX LICENSE/USE TAX CERTIFICATE OF REGISTRATION (NO EXPIRATION) and CIGARETTE/TOBACCO LICENSE |
| VT | SALES & USE TAX REGISTRATION (FORM S-3, NO EXPIRATION) AND WHOLESALER CIGARETTE OR WHOLESALER TOBACCO DISTRIBUTOR LICENSE |
| VA | VIRGINIA SALES TAX (FORM ST-4, NO EXPIRATION) and TOBACCO PRODUCTS LICENSE |
| VI | VIRGIN ISLANDS GOVERNMENT LICENSE |
| WA | BUSINESS LICENSES (Business License must state Tobacco Products Distributor or Tobacco Products Retailer). IF Customer is part of an Indian Tribe located on a Reservation the following is needed: Business License (must state Indian Nation they belong to) & Tobacco Permit (also must state Indian Nation they belong to) |
| WV | BUSINESS REGISTRATION CERTIFICATE (THIS CERT ALSO APPLIES TO TOBACCO) |
| WI | WISCONSIN SELLER PERMIT AND BUSINESS TAX REGISTRATION CERTIFICATE FOR TOBACCO PRODUCTS DISTRIBUTOR |
| WY | SALES/USE TAX LICENSE (FORM ETS-101, NO EXPIRATION) CIGARETTE/TOBACCO RETAIL LICENSE & TOBACCO WHOLESALERS LICENSE |
