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Division of Revenue and Enterprise Services
Obtain a license for motor fuels. To renew your cigarette sales license, you may file online, however if you wish to file by paper call the Division of Revenue and Enterprise Services at: 609-292-9292.

The CM-100 covers the following:

Cigarette Vending Machines
Cigarette Manufacturer's Representative
Motor Fuel Retail Dealer
Motor Fuel Transporter
The separate form for cigarette wholesalers, distributors, or manufacturers may be obtained by calling 609.777.0266.


Motor Fuel Retail Dealer License (3 year license) $ 150.00
Motor Fuel Transport License $ 50.00
Cigarette Manufacturer Representative License (1 year license) $ 5.00
Cigarette Vending Machine License (1 year license) $ 50.00
Cigarette Retail Dealer Over-the-Counter License (1 year license) $ 50.00

Filing Options:

The documents with payment may be sent to the NJ Division of Revenue, License Unit, PO Box 252, Trenton, NJ 08646

Overnight Delivery should be forwarded to NJ Division of Revenue, License Unit, 33 W.State St, Trenton, NJ 08608

Last Updated: Wednesday, 03/01/17

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