Department of Finance
Department Overview
Tobacco Retailer and Wholesaler Permits
These permits are required by anyone selling tobacco products.
Every consumer of tobacco in the Yukon shall pay tobacco taxes in respect of the tobacco purchased.The tax is applied to the consumer, but is collected and remitted at the wholesale level by licensed wholesale dealers.
A person or company must be a licensed Tobacco Wholesaler if they are importing tobacco products into the Yukon either for direct sale to consumers or to tobacco retailers.
A person or company must obtain a Tobacco Retailer permit if they are selling any tobacco products to consumers.
Information on applying for a permit and conditions for holding a permit may be obtained by contacting Revenue Services at the numbers provided.
Application for Tobacco Wholesaler and/or Retailer Permit 