Cigarette, Tobacco, and Vapor

Required for each location where cigarettes are sold at retail.

Note: To sell other tobacco products besides cigarettes, a Tobacco Products Retailer endorsement is also required.

Required for each machine that dispenses cigarettes. The fee is charged per machine at each location.

Note: A Cigarette Retailer endorsement is also required. Vending machine stickers, issued by the Department of Revenue, are required for each machine.

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

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

Required for each location where one or more machines are provided to retail customers to produce 'roll your own' cigarettes.

Note: Cigarette Retailer and Tobacco Products Retailer endorsements are also required.

Required tax stamps

After your endorsement has been approved you must purchase and attach ‘roll your own’ cigarette tax stamps for the cigarettes produced through the cigarette making machine. Contact the Department of Revenue for information on obtaining the tax stamps at 360-705-6219.

Required for businesses that purchase, sell, or distribute tobacco products other than cigarettes to retailers for resale.

Note: The fee is waived if you are also applying for or already have a Cigarette Wholesaler endorsement.

Required for each location at which tobacco products other than cigarettes are sold at retail.

Note: The fee is waived if you are also applying for or already have a Cigarette Retailer License at same business location.

For vapor products, the business location cannot be a residence per WAC 314-35-020 (4).

Required for each location of a business, regardless whether located inside or outside Washington, where retail sales orders for vapor products are taken from Washington consumers by telephone or other voice transmissions, mail or other delivery services, the internet or other online services, or from which vapor products are delivered to Washington consumers by use of the mails or other delivery services.

For vapor products, the business location cannot be a residence per WAC 314-35-020 (4).

Required for each location of a business that purchases vapor products and conducts wholesale sales or distribution to vapor product retailers for resale to consumers.

For vapor products, the business location cannot be a residence per WAC 314-35-020 (4).

Required for each location of a business where vapor products are sold at retail to consumers.

Note: To obtain a Vapor Product Retailer endorsement, you must have a physical location in Washington state.