New York Cigarette Agent/Wholesaler-Lessor Identification is a type of permit that is required for anyone who is engaged in the sale of cigarettes in the state of New York. This permit is issued by the New York State Department of Taxation and Finance and is required for anyone who is involved in the wholesale distribution of cigarettes, as well as those who act as lessees or agents of wholesalers. The permit must be renewed every two years and requires the applicant to provide proof of their business premises, a business plan, and a financial statement. There are three types of New York Cigarette Agent/Wholesaler-Lessor Identification: Full Cigarette Agent Permit, Non-Full Cigarette Agent Permit, and Limited Cigarette Agent Permit. The Full Cigarette Agent Permit is the most comprehensive permit and allows the holder to engage in all aspects of the cigarette trade, including the sale, distribution, and storage of cigarettes. The Non-Full Cigarette Agent Permit is for those who are only involved in the sale or distribution of cigarettes and the Limited Cigarette Agent Permit is for those who are only involved in the sale of cigarettes.