Cigarette Licensing

Q&A

FYIs

  • Excise 15: Cigarette and Tobacco Product Information for Retailers
  • Excise 16: Cigarette Distributors - General Information
  • Excise 18: Master Tobacco Settlement Agreement

Forms

  • DR 0218, Cigarette Distributor Application
  • DR 0219, Surety Bond -- Cigarette Licensee
  • DR 1284, Licensed Distributor Reporting Form for Tracking Non-Tax Paid Transfers of Non-Participating Manufacturer Cigarette Brands For Escrow Purposes
  • DR 1285, Licensed Distributor Reporting Form for Cigarette Sales of Non-Participating Manufacturer Brands
  • DR 1286, Tobacco Distributor's Certificate for Exemption MSA/Non-Participating Manufacturer Brands 
  • DR 5785, Authorization for Electronic Funds Transfer (EFT) for Tax Payments

Statute

  • 39-28-102
  • 39-28-102.5

Regulation

  • 39-28-102 3
  • 39-28-103
  • 39-28-107
  • 39-28-109

"How To" for New Taxpayers