Form CM-100 at a glance
What it is: CM-100 is the Cigarette License Application for the Retail Over-the-Counter, Vending Machine and Manufacturer Representative License.
Where and when to file: Send the completed application to the Division of Revenue and Enterprise Services, PO Box 252, Trenton, NJ 08646-0252.
A filled-in Form CM-100 example: a sole proprietor applies for the retail license
How to fill out Form CM-100, box by box
Cigarette License Type
The Cigarette License Type is for the period April 1, 2026 - March 31, 2027.
For the Cigarette Retail Dealer(s) Over-the-Counter License, complete sections A & B; enter the License Fee of $50.00 under Amount Due. (checked October 22, 2026)
For the Cigarette Vending Machine License, complete sections A & C; enter the License Fee of $50.00 per machine under Amount Due. (checked October 22, 2026)
For the Cigarette Manufacturer Representative License, complete sections A & D; enter the License Fee of $5.00 per representative under Amount Due. (checked October 22, 2026)
Section A - Licensee Information
In Section A - Licensee Information, enter the Taxpayer Name/Business Name and the Start date for business in New Jersey.
Enter the Trade Name, the New Jersey Tax Identification Number and, for individuals, the Social Security Number.
Enter the Business Address and the Mailing Address, or check Same as Business Address.
Business Type
Check the appropriate box for Business Type: Corporation, LLC, LLP, Partnership or Sole Proprietorship. All Corporation's, LLC's and LLP's enter the State of Incorporation.
Enter the Contact Name, Phone Number and E-Mail Address.
Owners' Information
Under OWNERS' INFORMATION (attach list if needed), enter Name, Home Address, Social Security Number and Title.
Section B - Retail Over-the-Counter License
In Section B, provide information about those from whom you purchase cigarettes: Supplier(s) Name, Supplier(s) Address and Supplier Phone Number. Attach list if needed.
Section C - Vending Machine License
In Section C, provide information about the machines you will operate: Supplier(s) Name, Address where machine is located and Supplier(s) Phone Number. Attach list if needed.
Section D - Manufacturer Representative License
In Section D, provide information about the company you represent: Company(s) Name, Supplier(s) Address and New Jersey Tax Identification Number. Attach list if needed.
Signing and the total fee
Enter the Total Fee Enclosed for the license(s) you are requesting. Then sign the application and print your name, title and today's date. By signing you affirm that all information is complete and accurate.
Enter the Authorized Signature, Date, Print Name and Title.
Sources
[1] Form CM-100, Cigarette License Application, State of New Jersey Division of Revenue and Enterprise Services (the Official source link on this page).