Tobacco Tax Frequently asked Questions

1. Can I sell cigarettes without a permit?
2. I have bought an existing business. Can I use their permit?
3. We have moved our business to a new location. Do I need to register again?
4. We have renovated our premises and our permit is lost. Do I need to register again?
5. Where can I purchase my tobacco products?
6. How do I apply for a permit?
7. What is the cost of an NWT retail dealers permit?
8. I no longer want to sell tobacco products. What do I do?

Can I sell cigarettes without a permit?

No, your business must have a tobacco retail dealers permit issued in your business name and for your tobacco sales location. Fines of $500 to $1,000 and up to 30 days imprisonment, or both, on conviction for selling tobacco products without a permit.

I have bought an existing business. Can I use their permit?

No, you must obtain a new permit.

We have moved our business to a new location. Do I need to register again?

You must notify the tax administration section. Another permit will be issued with your new address.

We have renovated our premises and our permit is lost. Do I need to register again?

You must notify the tax administration section immediately to apply for a copy of your original permit.

Where can I purchase my tobacco products?

Tobacco products must be purchased from a registered NWT wholesaler or permitted NWT retail dealer. The Department of Finance's tax administration section can provide a listing of registered wholesalers and permitted retail dealers.

How do I apply for a permit?

You may telephone, write, fax or email the tax administration section of the Department of Finance.

What is the cost of an NWT retail dealers permit?

There is no fee for a dealers permit.

I no longer want to sell tobacco products. What do I do?

Return your permit to the tax administration section within 15 days of the cessation of business.