WA State Licensing: Cigarette wholesaler

Cigarette wholesaler

A Cigarette Wholesaler endorsement is required for businesses that purchase, sell, or distribute cigarettes to retailers for resale. You must include with your application a $5,000 surety bond required by the Department of Revenue.

Note: To purchase, sell, or distribute other tobacco products besides cigarettes, you’ll also need a Tobacco Distributor endorsement.

Post your license

A license must be posted at each location where the licensee operates. You may not begin this business activity until you receive a Business License document listing the required endorsement.

How to apply

Apply by using one of the following options:

  • File online with My DOR. My DOR works best with Mozilla Firefox or Google Chrome.
    1. Login using your Secure Access Washington (SAW) user ID. If you don't have a user ID or aren't sure, see if you have an account first before signing up.
    2. Click Get Started on the Business Licensing and Tax service.
    3. Follow the steps below based on your business status.
  • If you do not have an existing business

      1. Click File New Business License Application. Be sure to select the endorsements for which you wish to apply.

    If you have an existing business

      1. If you haven't already, add access to your business. You'll need a UBI number and a letter ID.
      2. Click on the business you want to apply for a license/endorsement under, then click on the location.
      3. Click File New Business License Application.

    You can pay using an E-check or a major credit card (gift cards can't be used).

    Find more help for using My DOR, including video tutorials.

  • By mail
    1. Complete the following
      • Business License Application
      • Include a $5000 surety bond required by the Department of Revenue
      • A separate Personal/Criminal History Statement for each of the following:
        • Sole proprietor and spouse.
        • Corporate officers.
        • Partners and spouses.
        • Limited partners who hold more than 10% interest in the business.
        • Financiers.
        • Limited liability company members or managers.
        • Stockholders that hold 10% of the issued stock.
      • Complete a U.S. Dept of Treasury Special Tax Registration and Return - Tobacco, and mail it to the U.S. Dept of Treasury Alcohol and Tobacco Tax and Trade Bureau at the address on the form.
    1. Mail your completed forms with a check or money order payable to “Department of Revenue” for the fees to:
      State of Washington
      Business Licensing Service
      PO Box 9034
      Olympia, WA 98507-9034


Specialty endorsement Fee
Main location $650
Each branch location $115
Other fees that may apply Fee
Registering your business name as a trade name $5
Business License Application fee $19 (non-refundable)

Regulatory questions

Liquor and Cannabis Board
Phone: 360-664-1600

Tax and bond questions

Department of Revenue
Phone: 360-534-1503