Steps to apply for a distributor or wholesale license
If you are a tobacco retailer seeking information regarding a tobacco retail license, please visit the tobacco retail licensing page for more information: https://www.oregon.gov/dor/programs/businesses/Pages/Statewide-Tobacco-Retail-License.aspx
Select a business name and structure
Most businesses must be registered with the Secretary of State's office.
Register online or call the Secretary of State's Corporation Division at (503) 986-2200.
Apply for a federal tax ID number
All businesses, except certain sole proprietorships, are required to have a federal tax identification number.
Download the IRS SS-4 form to get started, or contact your local IRS office if you have questions.
Determine which type of license you need
There are three kinds of licenses:
- Cigarette Distributor's License: For people who bring untaxed cigarettes into Oregon for resale. This license allows you to purchase Oregon tax stamps from us.
- Cigarette Wholesaler's License: For people who buy stamped cigarettes from licensed distributors. This license allows you to resell these cigarettes to other retailers.
- Tobacco Products Distributor's License: For people who bring untaxed tobacco products into Oregon for resale.
Contact
Rochelle Nave at (503) 947-2560 if you have questions about which type of license you need.
Fill out a license application
You must list the names, addresses, and contact information of all suppliers and manufacturers from which you purchase tobacco. Your application can’t be processed without this information.
Complete and submit your application electronically using
Revenue Online, or send a paper application to:
Oregon Department of Revenue
PO Box 14630
Salem OR 97309-5050
There is no fee for a distributor or wholesale license in Oregon. We usually process applications within four to six weeks. We’ll mail your license to your business and you must display it publicly.