New York tobacco and vapor compliance

Appointment as a Distributor of Tobacco Products

Who needs it

Manufacturer outside the US, US manufacturer, Importer, Distributor or wholesaler, Online or remote seller

Agency

NYS Department of Taxation and Finance

Fee

No fee

Bond

Discretionary: the Commissioner may require a surety bond or other acceptable security in an amount the Commissioner sets as a condition of appointment (Tax Law 472(3)). No amount or formula is published.

Term

Continuing; no annual renewal. DTF may require all distributors to re-apply, not more often than once every 3 years (Form MT-202 says 'Subject to renewal every 3 years').

Renewal

None routinely; re-application only when DTF calls for it

Required if you import or cause to be imported into New York any tobacco products for sale (the statutory distributor definition applies above 50 cigars, 1 pound of tobacco, or 15 units of alternative nicotine products), or manufacture tobacco products in New York. A seller located outside New York that is not an importer or in-state manufacturer may also request appointment so it can file returns and pay the tax on products it sells, ships, or delivers into the state (MT-202 line 19). DTF's MT-203-W instructions add that a wholesale dealer that imports or causes to be imported more than 50 cigars or more than one pound of tobacco for resale must be appointed, unless it buys tax-paid from an appointed distributor. Apply on Form MT-202 (same form as the wholesale dealer license) by mail to NYS Tax Department, TTTB Registration/Bond Unit, W A Harriman Campus, Albany NY 12227. The applicant must be registered for New York sales tax, give a street address for a commercial location (no PO box), and per the MT-202-C checklist supply a lease or deed to commercial space where day to day business is conducted, organizational documents (foreign corporations also the New York Application for Authority), proof of workers' compensation and disability coverage or a CE-200 exemption, Form CG-100-P personal questionnaires with photos for each controlling person, and a fingerprinting receipt. Out-of-state importers of foreign product may also need a federal TTB permit.

Tax Law 470(12), 472(3); Form MT-202 and MT-202-I (8/26); Form MT-202-C (4/12); DTF Start a business page; Form MT-203-W-I Source

License as a Wholesale Dealer of Tobacco Products

Who needs it

Distributor or wholesaler, Importer, US manufacturer, Manufacturer outside the US

Agency

NYS Department of Taxation and Finance

Fee

No fee

Bond

None stated by DTF. Tax Law 480(1) excuses a license based solely on selling tobacco products for resale from several application requirements that apply to cigarette wholesale dealers (including, on our reading, the $10,000 bond and the fee).

Term

Continuing; no annual renewal. DTF may require all wholesale dealers to surrender licenses and re-apply, not more often than once every 3 years.

Renewal

None routinely

Required if you sell tobacco products to retail dealers or other persons for resale, operate tobacco products vending machines on premises owned by others, or sell to an Indian nation or tribe or reservation cigarette seller. Apply on Form MT-202. Unlike an appointment-only applicant, a wholesale dealer applicant must provide a deed or a lease of at least two years to a separate and secure warehousing facility (a warehouse or commercial building, not an enclosure in a larger facility or a vehicle). Distributors and wholesale dealers may not sell tobacco products to a retail dealer that is not registered or whose registration is suspended or revoked. A holder of this license is also the prerequisite for the NYC wholesale license needed to sell to New York City retailers.

Tax Law 470(8), 480; Forms MT-202, MT-202-I, MT-202-C; DTF Start a business page Source

Retail Dealer Certificate of Registration for Cigarettes and Tobacco Products (Form DTF-720)

Who needs it

Retailer

Agency

NYS Department of Taxation and Finance

Fee

$300 per retail location; $100 per vending machine

Bond

None

Term

Calendar year

Renewal

Annual; renew online between September 1 and September 20 for the following calendar year

Every retail dealer of tobacco products must register each place of business and each vending machine; one registration covers both cigarettes and tobacco products. New applicants apply on Form DTF-716 or online through Business Online Services. The certificate must be displayed. Selling without registration carries civil fines of $5,000 to $25,000 for a first violation and $10,000 to $35,000 for a later violation within 3 years. Since September 1, 2026, retailers of nicotine pouches and other alternative nicotine products also need this registration. Does not authorize vapor sales.

Tax Law 480-a; DTF Start a business and Filing requirements pages; N-26-2 Source

Vapor Products Dealer Certificate of Registration (Forms DTF-720.1 / DTF-721.1)

Who needs it

Retailer, Online or remote seller

Agency

NYS Department of Taxation and Finance

Fee

$300 per retail or online location; $300 per vending machine; nonrefundable

Bond

None

Term

Calendar year

Renewal

Annual; renew online between September 1 and September 20

Required before making any retail sale of vapor products, in addition to any cigarette and tobacco retail registration. Applicant must first be a registered sales tax vendor; apply through Business Online Services (tax professionals cannot apply for the client). Selling at an unregistered or suspended location: $5,000 to $25,000 and up to 6 months suspension for a first violation; $10,000 to $35,000 and up to 36 months for a later violation within 3 years; a third within 5 years can lead to refusal or revocation for up to 5 years. Required since December 1, 2019.

Tax Law Article 28-C; TSB-M-19(3)S; DTF Vapor products page Source

New York City Wholesale Cigarette and/or Tobacco Products License (Form CTX/OTP-AW)

Who needs it

Distributor or wholesaler, Importer, US manufacturer, Manufacturer outside the US

Agency

NYC Department of Finance, Sheriff Division

Fee

$600 per license year (not prorated)

Bond

None stated for the tobacco products license

Term

February 1 to January 31

Renewal

Annual application on Form CTX/OTP-AW

Since June 1, 2018, anyone who sells tobacco products to NYC retail dealers or other persons in New York City for resale must hold this license, including New York State licensed wholesale dealers located outside the city. Only a holder of a New York State tobacco products wholesale dealer license, or an eligible distributor (a manufacturer, or a retail dealer buying from unlicensed sources), may obtain it. NYC retail dealers may buy tobacco products only from holders of this license. Sellers outside NYC check line 18 to be authorized to ship into the city.

NYC Admin. Code Title 11, Chapter 13; Form CTX/OTP-AW general information (rev. 09.27.2018) Source

NYC Tobacco Retail Dealer License (DCWP)

Who needs it

Retailer

Agency

NYC Department of Consumer and Worker Protection

Fee

$200, or $150 if applying July 1 to December 31

Bond

None

Term

Two years, expiring December 31 of even or odd years depending on application date

Renewal

Submit renewal at least 15 days before expiration

Required for each NYC location that sells tobacco products to consumers, in addition to the state retail registration (a copy of which must be submitted). Licenses are capped by community district since February 24, 2018; new applicants can apply only where a license is available or an exception applies (for example, purchase of a business with an active license, applying within 30 days). Pharmacies cannot hold it. A separate DCWP electronic cigarette retail dealer license may apply to vapor sellers (not researched here).

NYC Admin. Code 20-202; NYC Business description of Tobacco Retail Dealer License; DCWP Inspection Checklist Source

Tobacco products tax

Rate

75% of the wholesale price

Base

Wholesale price: the price for which tobacco products are sold to a distributor, before any discount, trade allowance, rebate, or other reduction, and including federal excise tax paid by the seller. The distributor's purchase invoice is presumptive evidence. Free goods are added at their usual wholesale price; separately stated freight, insurance, customs, and duties are excluded.

Who pays

Distributor (importer, in-state manufacturer, or appointed out-of-state distributor). Any dealer is liable for the tax on tobacco products in its possession on which tax has not been paid.

Effective

75% in effect (unchanged by 2025 and 2026 legislation found)

No cap and no exemption for premium or natural leaf cigars. Applies to all cigars that are not little cigars. Chewing tobacco (plug, twist) is taxed here, not as snuff. Wraps and leaf fall within 'tobacco ... intended for consumption by smoking' but no DTF guidance names them (see open questions).

Tax Law 470, 471-b; Form MT-203-I (8/24) Source

Little cigar tax

Rate

$0.2675 per little cigar

Base

Count of individual little cigars

Who pays

Distributor; dealers liable if unpaid

Effective

In effect

This is the per-stick equivalent of the $5.35 per 20 cigarette tax, so little cigars are taxed like cigarettes. A little cigar is a cigar whose wrapper contains tobacco but is not natural leaf tobacco (for example homogenized leaf) and that weighs 4 pounds or less per 1,000 or has a cellulose acetate or other integrated filter. Any cigar with a natural leaf wrapper is a cigar taxed at 75%, however small. DTF may request product information to classify.

Tax Law 470(2-b), 471-b; TB-TP-530 (August 1, 2024); Form MT-203-I Source

Snuff tax

Rate

$2.00 per ounce, proportionate for fractions; containers with a net weight under one ounce taxed at $2.00 each

Base

Net weight

Who pays

Distributor; dealers liable if unpaid

Effective

In effect

Snuff is finely cut, ground, or powdered tobacco not intended to be smoked, moist or dry; it excludes plug and twist chewing tobacco and compressed powder tobacco lozenges.

Tax Law 470(18), 471-b; Form MT-203-I Source

Tobacco products tax on alternative nicotine products

Rate

75% of the wholesale price

Base

Wholesale price

Who pays

Distributor; wholesale and retail dealers liable if no distributor paid

Effective

September 1, 2026

Alternative nicotine products are noncombustible products, other than vapor products, that contain nicotine but not tobacco and are intended for human consumption (chewed, absorbed, dissolved, or ingested), excluding FDA-regulated drugs and devices. This covers tobacco-free nicotine pouches. The distributor threshold is 15 units; a unit is the canister, pack, or other container sold to consumers.

Tax Law 470(2), 470(22), 471-b; N-26-2 (July 9, 2026) Source

Alternative nicotine products floor tax

Rate

75% of wholesale price on inventory held at 11:59 p.m. August 31, 2026

Base

Units on hand; retail dealers may use 50% of their selling price (excluding sales tax) as the wholesale price

Who pays

Distributors, wholesale dealers, retail dealers, and vending machine operators holding alternative nicotine products

Effective

One time; Form MT-200.5 due September 21, 2026

Past due as of this review. One consolidated return for all locations; keep original inventory reports at each location.

N-26-2; Form MT-200.5-I (9/26) Source

Tobacco products use tax

Rate

Same rates as the tobacco products tax (75%, $0.2675 per little cigar, $2.00 per ounce of snuff)

Base

Tobacco products used in New York on which tax was not paid

Who pays

The consumer or other user; return and payment due within 24 hours after liability accrues

Effective

In effect

Does not apply to 250 cigars or less, 5 pounds or less of tobacco other than roll-your-own, 36 ounces or less of roll-your-own, or 75 units or less of alternative nicotine products brought into the state on, or in the possession of, any person.

Tax Law 471-c Source

Vapor products supplemental sales tax

Rate

20% of the retail sale price

Base

Receipts from retail sales of vapor products (liquids and gels, with or without nicotine, for use in an electronic device); batteries and chargers sold separately are not subject

Who pays

Collected from the buyer by the registered vapor products dealer and reported on the sales tax return; separately stated on the receipt and not itself subject to sales tax

Effective

December 1, 2019

No prepaid tax at the supplier level. Use tax on vapor products is due within 20 days of use or with the sales tax return.

Tax Law Article 28-C; TSB-M-19(3)S Source

New York City Other Tobacco Products (OTP) tax

Rate

Cigar: $0.80 per individually packed cigar or first cigar in a package plus $0.175 for each additional cigar; little cigar: $1.09 per pack; smokeless: $0.80 per 1.2 oz plus $0.20 per additional 0.3 oz; snus: $0.80 per 0.32 oz plus $0.20 per additional 0.08 oz; shisha: $1.70 per 3.5 oz plus $0.34 per additional 0.7 oz; loose tobacco: $0.25 per 1.5 oz plus $0.05 per additional 0.3 oz

Base

Units and package weights sold to NYC retail dealers or others in NYC for resale

Who pays

NYC-licensed wholesale dealers on sales to NYC retail dealers; sales to NYC-licensed wholesalers and to dealers outside NYC are exempt

Effective

June 1, 2018

Applies in addition to the state tobacco products tax. NYC's cigar category excludes little cigars, and NYC defines little cigar by weight or filter without the state's non-natural-leaf wrapper test, so classification can differ between the state and city returns.

NYC Admin. Code Title 11, Chapter 13; Form OTP-R instructions; NYC DOF cigarette and tobacco tax page Source

Distributor of Tobacco Products Tax Return

Form

MT-203 with MT-203-S information schedules and MT-203-ATT (roll-your-own); appointed out-of-state distributors do not complete MT-203-S

How often

Monthly

Due

On or before the 20th day of the following month

Zero returns

Yes, file even with no activity

Where

Mail with payment to NYS Tax Department, Tobacco Products Tax, PO Box 15197, Albany NY 12212-5197

Reports acquisitions and distributions and pays the 75%, little cigar, and snuff taxes. Appointed out-of-state distributors report only what they sold, shipped, or delivered to persons in New York. Distributors can deduct product on which another distributor paid or assumed the tax, but must keep invoices showing who paid, the date, quantity, and price for at least 3 years. The return has a 'No business this month' box, and MT-203-ATT must be attached every month, marked 'No reportable activity' if no RYO. Failure to file can lead to revocation. The current MT-203-I is dated 8/24 and predates the alternative nicotine products change; watch for a revised form.

Tax Law 471-b, 474; Form MT-203-I (8/24); DTF Filing requirements page Source

Wholesale Dealer of Tobacco Products Informational Return

Form

MT-203-W

How often

Quarterly

Due

On or before the 20th day of the month after the quarter ends

Where

See Form MT-203-W-I

Filed by licensed tobacco products wholesale dealers, except those licensed only to operate vending machines and those appointed (or required to be appointed) as distributors, who file MT-203 instead. The form has a 'No business this quarter' box, but the instructions do not state expressly that a no-activity return is required.

DTF Filing requirements page; Form MT-203-W-I Source

Alternative Nicotine Products Floor Tax Return

Form

MT-200.5

How often

Once

Due

September 21, 2026 (past)

Where

Paper return; check payable to NYS Floor Tax

Inventory at 11:59 p.m. August 31, 2026. Late filing draws 10% plus 1% per month up to 30%, and interest.

N-26-2; Form MT-200.5-I Source

Sales tax return with vapor products supplemental tax

Form

Sales and use tax return (ST-100 series) vapor products section

How often

Quarterly

Due

Per the dealer's sales tax filing schedule (annual filers may stay annual if total tax does not exceed $3,000)

Where

https://www.tax.ny.gov/online/bus.htm

The 20% supplemental tax is reported and paid with the dealer's regular sales tax returns; filing frequency follows the sales tax schedule, which may be monthly, quarterly, or annual.

Tax Law Article 28-C; DTF Vapor products page Source

NYC Other Tobacco Products Tax Return

Form

OTP-R (Section II for wholesalers in NYC; Section II-NR for wholesalers outside NYC)

How often

Monthly

Due

On or before the 20th day of the following month

Zero returns

Yes, file even with no activity

Where

Mail with payment to NYC Department of Finance, Sheriff's Office Tobacco Tax Unit, 30-10 Starr Avenue, 2nd Floor, Long Island City, NY 11101

Filed by every holder of a NYC Wholesale Tobacco Products License. Failure to file can lead to revocation of the NYC license. Keep records of taxable, exempt, returned, and transferred products (19 RCNY 4-17).

NYC Admin. Code Title 11, Chapter 13; Form OTP-R instructions Source

Master Settlement Agreement certification (cigarettes and roll-your-own)

Who files

Manufacturer outside the US, US manufacturer, Importer

Fee

None found

Deadline

Annually between April 16 and April 30; before first sale for new manufacturers or brands

Every tobacco product manufacturer whose cigarettes or roll-your-own tobacco are sold in New York must certify annually to DTF and the Attorney General on Forms CG-30 and CG-30.1 that it is a participating manufacturer or a compliant nonparticipating manufacturer (escrow), and give copies to every distributor of its RYO tobacco. New brands must be certified before first sale. The Public Health Law cigarette definition used here includes a roll wrapped in a substance containing tobacco that is likely to be offered to or purchased by consumers as a cigarette, which can reach some filtered little cigars.

Public Health Law 1399-oo, 1399-pp; Form CG-30-I (2/26) Source

Flavored vapor ban (statewide)

Effective

May 18, 2020

No sale or offer for sale of any flavored vapor product intended or reasonably expected to be used with or for the consumption of nicotine. Flavored means a distinguishable taste or aroma other than tobacco, including fruit, chocolate, mint, and menthol. Products with an FDA marketing order are excepted. Civil penalty up to $100 per individual package. No statewide restriction on flavored cigars or other non-vapor tobacco products was found (NYC has its own; see local).

Public Health Law 1399-mm-1 Source

Age 21 and retail conduct

Effective

Age 21 in effect; pharmacy ban May 2020; coupon and discount ban July 1, 2020

No sale of tobacco or vapor products to anyone under 21; request ID from anyone who looks under 25. Civil penalties of $300 to $1,500 for a first violation and $1,000 to $2,500 for later violations; points accrue (one per violation with a valid certificate, two without) and three points trigger a one-year suspension of registrations. Pharmacies and stores containing pharmacies may not sell tobacco or vapor products. Retailers may not accept coupons or sell below the listed price (including multipack discounts). Cigarette wrapping papers, wrapping leaves, and tubes must be sold in packages of 20 or more, and RYO in packages of at least 0.6 ounces.

Public Health Law Article 13-F (1399-bb, 1399-cc, 1399-ee, 1399-gg, 1399-mm-2); DOH retail dealer guide Source

Buying and selling only within the licensed chain

Effective

State rule in effect; NYC rule June 1, 2018

Distributors and wholesale dealers may not sell tobacco products to a retail dealer that is not registered or whose registration is suspended or revoked. In New York City, retail dealers may buy tobacco products only from holders of a NYC Wholesale Tobacco Products License.

Tax Law 480; Form CTX/OTP-AW Source

Shipping rule

It is unlawful for anyone in the business of selling cigarettes or nicotine vapor products to ship them to any person in New York other than a licensed cigarette agent, wholesale dealer, or registered retail dealer, an export or customs bonded warehouse, or a government officer or agent. Violations are a class A misdemeanor (class E felony for repeat), with civil penalties of the greater of $5,000 per violation or $100 per pack or per vapor product. The statute does not mention cigars, other tobacco products, or alternative nicotine products.

Public Health Law 1399-ll Source

Shipping rule

No New York statute found that bans shipping cigars, pipe tobacco, smokeless, or nicotine pouches to consumers. Age 21 applies to every sale. Product shipped into New York without the state tax leaves the consumer owing tobacco products use tax (subject to personal quantity allowances such as 250 cigars), and an out-of-state seller may request appointment as a distributor to collect and pay the tax. Federal PACT Act rules apply separately to smokeless.

Tax Law 471-b, 471-c, 472(3) Source

Local rule

New York City: flavored tobacco products are banned for sale, meaning any tobacco product with a distinguishable taste or aroma such as fruit, chocolate, honey, vanilla, candy, dessert, alcoholic beverage, herb, or spice. Menthol, mint, wintergreen, and tobacco flavors remain legal. This reaches flavored cigars and cigarillos sold in the city.

NYC Admin. Code 17-715(a); DCWP Inspection Checklist (01/2023) Source

Local rule

New York City price floors (excluding NYC OTP tax and sales tax): cigars $8.00 for the first cigar plus $1.75 for each additional cigar in the package; little cigars $10.95 per pack of 20; smokeless $8.00 per 1.2 oz plus $2.00 per additional 0.3 oz; snus $8.00 per 0.32 oz plus $2.00 per additional 0.08 oz; shisha $17.00 per 3.5 oz plus $3.40 per additional 0.7 oz; loose tobacco $2.55 per 1.5 oz plus $0.51 per additional 0.3 oz.

24 RCNY 13-03; NYC Admin. Code 17-176.1; DCWP Inspection Checklist (01/2023) Source

Local rule

New York City minimum pack sizes: little cigars in packs of 20 or more; snus at least 0.32 oz; smokeless at least 1.2 oz; shisha at least 3.5 oz; loose tobacco at least 1.5 oz. No coupons, multipack discounts, or sales below listed price. Tobacco products must be kept behind the counter or locked.

NYC Admin. Code 17-704, 17-176.1; PHL 1399-cc(7); DCWP Inspection Checklist Source

Local rule

New York City licensing and tax: DCWP Tobacco Retail Dealer license for each location (capped by community district), NYC Wholesale Tobacco Products License ($600 per year) for anyone selling to NYC retailers for resale, and NYC OTP tax paid by the licensed wholesaler.

NYC Admin. Code 20-202; Title 11, Chapter 13 Source

Records

Distributors must keep invoices showing who paid or assumed the tobacco products tax, the date, quantity, and price for at least 3 years or they are liable for the tax; non-taxable distributions must be supported by invoices or they are disallowed.

Tax Law 474; Form MT-203-I Source

Records

Invoices for tobacco products transported must show the seller's and purchaser's names and addresses and the quantity and brands; records are kept 3 years for Commissioner inspection, and the Commissioner may examine records at any premises where tobacco products are stored or sold.

Tax Law 474 Source

Records

NYC-licensed wholesale dealers must keep records of taxable and exempt tobacco products, returns, and transfers with other wholesalers.

19 RCNY 4-17 Source

Penalty

Late MT-203 payment: 10% of tax due for the first month plus 1% for each later month, up to 30%; if a return is more than 60 days late, the minimum penalty is the lesser of $100 or 100% of the tax. Interest compounds daily. Returned payments carry a $50 fee.

Form MT-203-I (8/24) Source

Penalty

Selling tobacco products at retail without a state registration: $5,000 to $25,000 for a first violation and $10,000 to $35,000 for a later violation within 3 years; vending machines $750 to $2,000 and $2,000 to $6,000.

Tax Law 480-a Source

Penalty

Selling vapor products at an unregistered or suspended location: $5,000 to $25,000 and suspension up to 6 months (first); $10,000 to $35,000 and suspension up to 36 months (later within 3 years); possible refusal or revocation up to 5 years for a third within 5 years.

Tax Law Article 28-C; DTF Vapor products page Source

Penalty

Shipping cigarettes or nicotine vapor products to unauthorized New York recipients: class A misdemeanor (class E felony on repeat) and civil penalties of the greater of $5,000 per violation or $100 per pack or vapor product.

Public Health Law 1399-ll Source

September 1, 2026

Tobacco products tax extended to alternative nicotine products (nicotine pouches and similar noncombustible tobacco-free nicotine products) at 75% of wholesale; sellers had to be licensed or registered by September 1, 2026, and a floor tax on August 31, 2026 inventory was due September 21, 2026 on Form MT-200.5. Form MT-202-I was revised 8/26.

Tax Law 470(22), 471-b; N-26-2 Source

August 1, 2024

DTF Tax Bulletin TB-TP-530 issued explaining the little cigar definition: natural leaf wrapped cigars are never little cigars; non-natural-leaf tobacco wrapped cigars are little cigars if 4 pounds or less per 1,000 or filtered.

TB-TP-530 Source

Pending

Pending, not enacted: S5196A (2025 to 2026 session) would restrict storing, warehousing, and distributing flavored vapor products near places where vapor or tobacco products are sold and would widen the definition of flavored to include cooling or numbing products. Last action June 13, 2025, committed to the Senate Rules Committee.

S5196A (2025) Source

New York State Department of Taxation and Finance (DTF), Transaction and Transfer Tax Bureau

Handles

Administers the tobacco products tax (Tax Law Article 20) and the vapor products supplemental sales tax (Article 28-C). Appoints distributors of tobacco products, licenses tobacco products wholesale dealers, registers retail dealers and vapor products dealers, receives MT-203, MT-203-W, and MT-200.5 returns. Miscellaneous Tax Information Center 518-457-5735.

Online

https://www.tax.ny.gov/online/bus.htm

Source

New York State Department of Health (DOH), Tobacco Control Program

Handles

Oversees the youth access and retail rules in Public Health Law Article 13-F: age 21, flavored vapor ban, pharmacy sales ban, coupon and discount ban, signage, and the point system that can suspend registrations. Local enforcement officers and health departments enforce.

Source

New York State Attorney General

Handles

Receives annual Master Settlement Agreement certifications (Forms CG-30 and CG-30.1) from manufacturers of cigarettes and roll-your-own tobacco sold in New York, together with DTF, and enforces tobacco and vaping laws.

Source

New York City Department of Finance (DOF), Sheriff Division, Tobacco Tax Unit

Handles

Issues the NYC Wholesale Cigarette and/or Tobacco Products License (Form CTX/OTP-AW) and collects the NYC Other Tobacco Products (OTP) tax on monthly Form OTP-R. Phone 718-707-2145; 30-10 Starr Avenue, 2nd Floor, Long Island City, NY 11101.

Online

https://www.nyc.gov/site/finance/about/doing-business-with-nyc-wholesale-otp-licensed-activity-report.page

Source

New York City Department of Consumer and Worker Protection (DCWP)

Handles

Issues the NYC Tobacco Retail Dealer license (subject to community district caps) and inspects retailers for NYC flavored tobacco, minimum price, minimum pack size, and discount rules.

Online

https://nyc-business.nyc.gov/nycbusiness/description/cigarette-retail-dealer-license

Source

New York City Department of Health and Mental Hygiene (DOHMH)

Handles

Sets the NYC price floors for cigars, little cigars, smokeless tobacco, snus, shisha, and loose tobacco (24 RCNY Chapter 13).

Source