Governor Chris Christie • Lt.Governor Kim Guadagno  
The Official Web Site For The State of New Jersey - Department of Treasury
Global Navigation
FAQs Departments/ Agencies Services A to Z NJ Home Page
Disclaimer
Division of Taxation
CIGARETTE & MOTOR FUEL LICENSES
If you wish to obtain a license for motor fuels or cigarette sales, in most cases, you will need to submit form CM-100 to the New Jersey Division of Revenue. The form and instructions can be found on pages 46-47 in the New Jersey Complete Registration Package with Instructions. The CM-100 covers the following:

Dealers
Cigarette Vending Machines
Cigarette Manufacturer's Representative
Motor Fuel Retail Dealer
Motor Fuel Transporter
The separate form for cigarette wholesalers, distributors, or manufacturers may be obtained by calling 609.777.0266.

Fees:

Motor Fuel Retail Dealer License (3 year license) $ 150.00
Motor Fuel Transport License $ 50.00
Cigarette Manufacturer Representative License (1 year license) $ 5.00
Cigarette Vending Machine License (1 year license) $ 50.00
Cigarette Retail Dealer Over-the-Counter License (1 year license) $ 50.00

Filing Options:

The documents with payment may be sent to the NJ Division of Revenue, License Unit, PO Box 252, Trenton, NJ 08646

Overnight Delivery should be forwarded to NJ Division of Revenue, License Unit, 33 W.State St, Trenton, NJ 08608

Last Updated: Friday, 02/18/11


Revenue: Home | Registrations | Certifications | Tax Filings | NJBGS | Refund Policy | Contact us
Treasury: Home | ServicesPeopleBusinesses | Divisions/AgenciesFormsContact Us
Statewide:
NJ Home | Services A to Z | Departments/Agencies | FAQs
Copyright © State of New Jersey, 1996 -
This site is maintained by the Division of Revenue and Enterprise Services.

Reports Accessibility Statement Legal Statement Privacy Notice Contact Us Open Public Records Act Proposed Rules and Amendments Comment or Petition for new Rule Division/Ageny Statutes and Rules Electronic Notification