Thanks MarkAse for your tips! Trygve- Here are 10 steps to starting a business. Which state are you planning to incorporate in? Regulations and requirements from states vary, so check our state business guides for those specific to your business location. Here are some resources for tobacco sales and distribution that will also be helpful. Tobacco is a government-regulated industry and there some compliance issues that you should be aware of. You will also need to obtain a operations permits to sell. Check the Alcohol and Tobacco Tax and Trade Bureau for more information. http://www.ttb.gov/tobacco/tobacco-faqs.shtml

Whatever state you are based in is where you'll need to start. I would think it would be similar to my wine business in that you'll probably need a warehouse and then permits in each state that you intend to sell inside of. It can be a lengthy process, but the department of alcohol, tobacoo and firearms should be able to point you in the right direction. Oh and a personal tip if you're importing anything from other states, keep careful track of what excise tax (if any) you owe. Some states are reciprocal and some are not!