Get a permit to sell wholesale tobacco

If you or your company sell tobacco products in Yukon you may need a permit.

Read the Tobacco Tax Act.

What are tobacco products?

  • cigarettes;
  • other tobacco; and
  • cigars.

Who is a tobacco wholesaler?

Any person or company that:

  • imports tobacco products into Yukon; or
  • sells tobacco to tobacco retailers.

All tobacco wholesalers in Yukon must apply for a permit and remit tobacco tax.

Who is a tobacco retailer?

Any person or company that sells tobacco products to consumers.

Retailers that pay tobacco tax

Any person or company that:

  • is not a appointed as a wholesale tobacco dealer; and
  • imports tobacco products on which Yukon tax has not been paid; or
  • acquires untaxed tobacco within Yukon

Before you apply

Contact us to confirm that you require a permit.

Application fee

There is no application fee for a tobacco dealer permit.

Apply for a tobacco dealer's permit

  1. Complete the Tobacco dealer’s permit application (TT1). Select whether you sell tobacco as retailer or a wholesaler, or both.
  2. Attach a copy of your business name registration.
  3. Submit your completed application.
    In person: Inquiry and cash desk, 2071 Second Avenue, Whitehorse. We are open Monday through Friday from 8:30 a.m. to 4:30 p.m. Find our location on a map.
  4. Email:
  5. Fax: 867-456-6709
    Mail: Government of Yukon
    Department of Finance (B-1)
    Box 2703
    Whitehorse, Yukon
    Y1A 2C6

Permit holders must remit monthly tobacco tax returns. Returns are due to the Department of Finance by the 28th day of the following month.


If you have questions, email:, or phone: 867-667-5345, toll free in Yukon 1-800-661-0408, ext. 5345.