For individuals and businesses in the tobacco products retail sector, the Combined Cigarette CM-100 Application is a critical step in complying with New Jersey state regulatory requirements. This form serves multiple purposes across the cigarette and tobacco products industry, covering retail dealers, vending machine operators, and manufacturer representatives who need to apply for a new permit or complete a cigarette renewal.
Applicants must select the appropriate license type: a Retail Over-the-Counter License ($50 annual fee), a Vending Machine License ($25 per machine location), or a Manufacturer Representative License. Each requires detailed information, including taxpayer or business name, start date, type of ownership, and current cigarette supplier or vending machine location data.
The annual tobacco products licensing period in New Jersey runs from April 1 through March 31. To complete a renewal, businesses must apply between September 1 and September 20 each year. Renewing on time prevents a lapse in tobacco services authorization and helps avoid state tax penalties. Businesses with outstanding state tax obligations should resolve those before submitting. After processing, you may receive a confirmation by email from the Division of Taxation.
The application fee is mandatory. Owner information and a signed declaration confirming accuracy are also required. Businesses that handle other tobacco products beyond cigarettes may need to review additional tobacco renewal requirements. For instructions on completing the CM-100 form, see the dedicated resource page on FormsPal.
| Question | Answer |
|---|---|
| Form Name | Cigarette License Renewal CM-100 Form |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Applicable State | New Jersey (NJ) |
| Issuing Agency | NJ Division of Taxation, Revenue Processing Center |
| Annual Renewal Period | September 1 to September 20 |
| Other names | nj cigarette license application pdf, cigarette license nj, how to cigarette license, new jersey cm 100 |