Government of New Brunswick
  • Description
  • Fees
  • Contacts
  • Overview

    The Tobacco Tax is a provincial tax on the purchase or consumption of tobacco products and is administered by this department. The Tobacco Wholesaler's Licence plays a role in the process of collection and remittance of the Tobacco Tax.

    Eligibility

    Any person (which includes individuals, partnerships or corporations) who wishes to sell tobacco for the purpose of resale to other licensed wholesalers and licensed retailers must obtain a Tobacco Wholesaler's Licence.

    Description

    In order to apply for a Tobacco Wholesaler's Licence, an application must be completed and forwarded to this department along with the licence fee. All wholesaler licences expire on May 31 of each year and must be renewed annually.

    Changes To Fees

    This document provides the rationale supporting changes to fees, associated revenue information, and the legal authority:
    2012-FIN-09-BusinessLicencesTobacco.pdf


    Fees

    Unless otherwise specified, Fees exclude the harmonized sales tax (HST).

    Fee DescriptionRate in $Effective Date
    YYYY-MM-DD
    Tobacco Wholesaler's Licence2,000.002012-04-02
    Annual Renewal1,500.002012-04-02
    All wholesaler licences expire on May 31 of each year and must be renewed annually.2012-04-02
    Contact Email Location
    Fredericton