Government of New Brunswick


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


Any person (which includes individuals, partnerships or corporations) who wishes to purchase tobacco in the province for the purpose of resale to consumers must obtain a Tobacco Retailer's Licence.


In order to apply for a Tobacco Retailer's Licence, an application must be completed and forwarded to this department along with the licence fee.

All retailer licences expire on May 31 of each year and must be renewed annually. Licences are location specific; therefore, any retailer operating multiple locations will require a seperate licence for each location.

Changes To Fees

This document provides the rationale supporting changes to fees, associated revenue information, and the legal authority:


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

Fee DescriptionRate in $Effective Date
Tobacco Retail Vendor's Licence100.002012-03-02
Annual Renewal50.002012-03-02
All retailer licences expire on May 31 of each year and must be renewed annually.2012-03-02
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