Tobacco Licensing

Q&A

FYIs

  • Excise 15: Cigarette and Tobacco Product Information for Retailers
  • Excise 17: Tobacco Products Distributors - General Information
  • Excise 18: Master Tobacco Settlement Agreement

Forms

  • DR 0222, Tobacco Products Distributor Application
  • 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

  • 39-28.5-101
  • 39-28.5-104
  • 39-28.5-104.5

Regulation

  • 39-28.5-106(1)

"How To" for New Taxpayers