As a retailer of cigarettes or tobacco products you must:
* Prominently display the license at each retail location in a manner visible to the public.
* Keep complete and legible purchase invoices for cigarettes and tobacco products for four (4) years.
* Keep these invoices at the location indicated on your license for the first year after purchase.
* Allow Board staff or law enforcement agencies to review your invoices upon request.
The law also adds record keeping requirements and other provisions related to your purchase of cigarettes and tobacco products.
Carrying renewed retail cigarette and tobacco licenses and sales tax permit is mandatory to sell any tobacco items in the state of New York. Certificate of Authority and Retail cigarette license must be displayed at location prominently.
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