Every retailer currently selling cigarettes or tobacco products must apply for and obtain a cigarette and tobacco license/cigar license. All new applications must be submitted with a one-time license fee (vary by state) for each retail location selling cigarettes or tobacco products. Each retail location selling cigarettes or tobacco products must have a separate license. In most states a license is valid for a twelve-month period, is not assignable or transferable, and must be renewed annually.
Please remember that you may not sell cigarette and/or tobacco products without a valid Cigarette and Tobacco License.
Source: http://www.infotaxsquare.com/
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