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:
- Online with My DOR. My DOR works best with Mozilla Firefox or Google Chrome.
- 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.
- Once logged in, add My DOR to your list of services, then open My DOR.
- Follow the steps below based on your business status.
If you do not have an existing business
- Click File Business License Application. Be sure to select the endorsements for which you wish to apply.
If you have an existing business
- If you haven’t already, add access to your business. You’ll need a UBI number and letter ID.
- Click on the business you want to apply for a license/endorsement under, then click on the location.
- Click Add License Endorsements/Employees.
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
- 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.
- 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.
- 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
|Each branch location
|Other fees that may apply
|Registering your business name as a trade name
| Business License Application fee
Liquor and Cannabis Board
Tax and bond questions
Department of Revenue