Rev. 8/13
Form CT-CDL
Massachusetts
Application for Distributor License
Department of
for Cigars and Smoking Tobacco
Revenue
This application is for a distributor license for cigars and smoking tobacco for the period October 1, 2013 through September 30, 2014. Please read the
instructions below. There is no fee for this license.
Registration Information.
Please print. Note: You must be registered for sales tax before applying.
Legal name of business
Federal Identification number
Application number (DOR use only)
CODE-3
Mailing address
City/Town
State
Zip
Telephone
Trade name
Street address of sale location
City/Town
State
Zip
Telephone
Name(s) of owner(s)
E-mail address
I hereby certify that I agree to conform with the provisions of the Massachusetts General Laws, Chapters 62C and 64C, as amended, and with
all rules and regulations made thereunder, and have complied with all laws of the Commonwealth relating to taxes. Signed under the penalties
of perjury.
Signature
Title
Date
Mail to: Massachusetts Department of Revenue, PO Box 7004, Boston, MA 02204.
General Instructions
You must obtain a distributor license for cigars and smoking to-
Address of sale location. Enter the address of the sale location.
bacco before selling cigars and smoking tobacco as a distributor.
If this address is the same as the mailing address, leave this sec-
You must be registered to collect sales tax before applying
tion blank. Also enter the telephone number for the sale location,
for a license. If you have not registered for sales tax, go to DOR’s
including the area code.
website at or call the Customer Service Bu-
Enter the name(s) of the owner(s) of the business.
reau at (617) 887-MDOR.
Enter the e-mail address, if any, of the business owner.
Effective September 1, 2008, Massachusetts requires that whole -
Signature. Be sure to sign your name above, and enter your
salers who sell tobacco products to retailers in Massachusetts
must collect and prepay the Massachusetts sales tax. The tax to
title and the date on this application. Your application will not be
be collected by wholesalers is 6.25% of the wholesale sales price.
proc essed with out your signature. Mail your application to: Mass -
achu setts Department of Revenue, PO Box 7004, Boston,
Enter all information on application as shown on sample.
MA 02204.
Legal name of business. Enter the legal name of your business
for mailing purposes. For most distributors this will be the same as
Rev. 8/13
Form CT-CDL
their trade name.
Massachusetts
Application for Distributor License
Department of
for Cigars and Smoking Tobacco
Revenue
Federal Identification number. Enter your Federal Identification
This application is for a distributor license for cigars and smoking tobacco for the period October 1, 2013 through September 30, 2014. Please read the
(FID) number. Under Massachusetts law, if you are not a sole
instructions below. There is no fee for this license.
proprietor, you must have a FID number to sell cigars and smok-
Registration Information.
Please print. Note: You must be registered for sales tax before applying.
Legal name of business
Federal Identification number
Application number (DOR use only)
SAMPLE
ing tobacco.
ABC Inc.
987-654-321
CODE-3
Mailing address
City/Town
State
Zip
Telephone
123 Main St.
Scituate
MA
02066
781-555-1122
Mailing address. If you want your application sent to a location
Trade name
PG’s Pipe & Tobacco
Street address of sale location
City/Town
State
Zip
Telephone
other than the sale location, enter that address here. Be sure to
321 Quahog Lane
Scituate
MA
02066 781-555-9988
Name(s) of owner(s)
E-mail address
include the Zip code. Also enter your telephone number for that
Peter Griffen
address, including the area code.
I hereby certify that I agree to conform with the provisions of the Massachusetts General Laws, Chapters 62C and 64C, as amended, and with
all rules and regulations made thereunder, and have complied with all laws of the Commonwealth relating to taxes. Signed under the penalties
of perjury.
Signature
Title
Date
Trade name. If the sale location is different from the mailing ad-
dress, enter the trade name of the sale location here. If the sale lo-
cation and mailing address are the same, leave this section blank.