If you sell or plan to sell tobacco products at retail, you must hold one of the following valid tobacco permits:
- Tobacco Retail Dealer
Retail locations that sell taxable tobacco products.
- Exempt Sale Retail Dealer
Retail locations that are duty-free shops or located on reserve or designated lands and sell tax-exempt tobacco products to eligible persons.
Find out how to apply.
As a retail dealer, you must purchase tobacco products from a registered wholesale dealer unless you have written consent from us.
The price you pay when you purchase tobacco from a registered wholesale dealer includes security that is equal to the tobacco tax you charge your customer. When you collect tax from your customers, you keep the tax to reimburse yourself for security you paid on the tobacco.
You don’t pay any tobacco tax to the province because your registered wholesale dealer is responsible for remitting an amount equal to the tax you collect on your retail sales.
If you purchase tobacco from a supplier who isn’t a registered wholesale dealer, you need to report and pay the tax you collect from your customers.