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If you intend on selling or accepting any form of payment for the goods this will be classed as commercial use and has different rules associated with it

The information generally needed to complete the applications includes: Your taxpayer information Information about where you will sell the tobacco products (e.g., address, business record storage, when you will start selling, etc.) Delivery information if you plan to make internet or mail order sales Use of vending machines to sell tobacco products Vehicle information if you plan to sell from one Vehicle permits and fees if you are a distributor or wholesaler Along with the completed form, you will need to pay the applicable fee for your permit (e.g., $180 for a retailer or $300 for a distributor)

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