FAQs - Cigarettes

Can a licensed wholesale dealer purchase from a manufacturer not on the Department of Taxation's Web site?

In most cases, a licensed wholesale dealer may only purchase cigarettes from a licensed manufacturer listed on the department's website.  The lone exception to this is when a licensed wholesale dealer receives authorization from the tax commissioner to purchase, and have transported, cigarettes from another licensed wholesale dealer. To request authorization, fax a completed consent form (CIG 99) to (206) 350-6722.