- "content": ":::infoAlert \n This application is only for a **Retail Over-the-Counter** Cigarette License. If you need a **Vending Machine** or **Manufacturer Representative** License, [download the paper application (PDF)](https://www.njportal.com/DOR/CM100/Content/pdfs/cm100CigApp.pdf) and follow the mailing instructions on the form.\n:::\n\n## About This License\n\n**You need a Retail Over-the-Counter Cigarette License to sell cigarettes in New Jersey.**\n\nIf you sell container e-liquid and plan to have more than 50% of your retail sales come from electronic smoking devices, related accessories, and liquid nicotine, [apply for a Vapor Business License](https://www.nj.gov/treasury/taxation/pdf/other_forms/tobacco/vb-r.pdf).\n\n- - -\n\n## Application Requirements\n\n### License Fee\n\n* $50 per license\n\n### Licensee Info\n\n* Business name\n* 12-digit `NJ Tax ID|tax-id` \n* Business address **(no P.O. boxes)**\n* Mailing address\n* Contact name\n* Phone number\n* Email address\n\n### Sales Info\n\n* Start date of cigarette sales\n* Supplier name\n\n### Additional Tax Requirements\n\nFor more information on taxes and other requirements, [visit the Cigarette Tax Page](https://www.nj.gov/treasury/taxation/cigarette.shtml).\n\n- - -\n\n:::largeCallout{ showHeader=\"false\" headerText=\"\" calloutType=\"informational\" amountIconText=\"\" filingTypeIconText=\"\" frequencyIconText=\"\" phoneIconText=\"\" emailIconText=\"\" }\n\n[Visit Tobacco-Free for a Healthy New Jersey](https://www.tobaccofreenj.com/stomp) to learn about the age of sale (21) and the proper way to check identification. \n:::\n\n:::largeCallout{ showHeader=\"true\" headerText=\"What if I don't get this license?\" calloutType=\"warning\" amountIconText=\"\" filingTypeIconText=\"\" frequencyIconText=\"\" phoneIconText=\"\" emailIconText=\"\" }\n\nYou must have a license to sell cigarettes in New Jersey. If you sell cigarettes without a license, you may face fines and prison.\n\n:::\n\n:::largeCallout{ showHeader=\"true\" headerText=\"Once completed you will have:\" calloutType=\"conditional\" amountIconText=\"\" filingTypeIconText=\"\" frequencyIconText=\"\" phoneIconText=\"\" emailIconText=\"\" }\n\nA printed license, sent directly to your business location.\n\n:::",
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