323.105

1. Any person engaging or seeking to engage in the sale of cigarettes as a distributor shall file an application for a distributor's license with the Department of Revenue. The application shall be on a form prescribed by the department.
2. A distributor shall apply for and obtain a license for each place of business at which the distributor engages in the business of distributing cigarettes. A fee may not be charged for the license. For the purposes of this section, a vending machine in and of itself is not a place of business.
3. A person may not engage in the business of distributing cigarettes to other persons in this state without a license.