Deadline extended! The state-collected sales tax filing and payment deadline for January 2026 has been extended to March 2, 2026.

 
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DR 0218 - Cigarette Distributor Application

This form is to be used by new distributors or change of ownership.

  • A separate license is required for each place of business.
  •  A license will not be issued if the taxpayer owes any delinquent taxes administered by the Department.
  • Mail application and supporting documents to the address above.