Apply for Retail Dealer Permits
You must have a separate permit for each retail location where you sell tobacco in B.C. Permits are not transferable and must be displayed at each retail location you sell tobacco.
There are two types of tobacco permits a retail location may have:
You must have a separate Tobacco Retail Authorization (TRA) permit for each retail location where you sell taxable tobacco in B.C., including vending machines.
To apply for a TRA permit, complete the application:
If your application is approved, we will assign you a registration number and send you a TRA permit. For information about your responsibilities as a tobacco retail dealer, see the bulletin Tobacco Retailers (TTA 003) (PDF).
If your business is a duty-free shop or is located on reserve or designated lands and you want to sell tax-exempt tobacco products to eligible persons, you must hold a valid Exempt Sale Retail Dealer (ESRD) permit.
To apply for an ESRD permit, complete an Application for Registration as an Exempt Sale Retail Dealer (ESRD) (FIN 262) (PDF). The application form explains what information you must provide.
A new permit may be issued if it's required to meet a legitimate demand for tax-exempt tobacco products. Under the Tobacco Tax Act, the director may refuse a permit if there are already sufficient ESRDs in the market area. This requirement doesn’t apply to duty-free shops.
Duty-free shops aren’t required to report and pay tax. All other ESRDs must report monthly.
For information about applying and your responsibilities as an ESRD, see the bulletin Sales to First Nations and the Tobacco Tax Exemption Program (TTA 001) (PDF).