Willie,

Different states have different rules regarding retail sales of cigarettes. Depending on the state where your place of business (in your case your home is located) and depending on the method of sale (over the counter, vending machines, online sales) you might need different types of licensing and sales tax registration.

For example if you live in New York City and plan to sell cigarettes to New York City consumers you would need to obtain a NYS Sales Tax registration, then obtain a New York State Tobacco Products Retail Dealer Registration, and then obtain a New York City Tobacco Retailer Permit.

If you want to sell the cigarettes online its a whole different story. Each state where you will ship cigarettes would require you to register your business and obtain appropriate licensing.