Cigarette licenses should be purchased by the fourth Monday in May of each year. The cost for a retail cigarette license is $30.00 and a wholesale cigarette license is $200.00. For a cigarette distributor who begins business after the fourth Monday in May, the cost of the license will be prorated. If a vendor purchases more than five retail licenses the sixth and subsequent licenses are $25.00 each.

The license does not authorize the licensee to engage in the business of trafficking cigarettes at any place in this state other than that specified by the County Auditor. (One license is good for one location)

A cigarette dealer’s license may be transferred to a different business or person within the same county, by filing an application with the County Auditor and payment of a one-dollar fee to the County Treasurer.