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Distributors: Pay $1,200 per year per location Are required to post a security deposit of at least $1,000, in cash or a surety bond Cannot also hold a wholesalers license License runs on a calendar year (January 1 to December 31), not prorated for partial years Cigarette and Tobacco Products Wholesalers License A wholesaler buys tax-paid products and resells them to retailers

5 Although smokeless tobacco use is six times more common in men, one in 100 women use smokeless tobacco regularly, and female youths report using SLTs as a regular means of diet and weight control

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