AMCON Distributing Company is an American retail and wholesale consumer commodities sales and distribution company. Their wholesale products, which include processed and perishable foods, as well health care and tobacco products, are distributed to stores, supermarkets, and outlets primarily in the Rocky Mountains and southern regions of North America. The company operates two segments including wholesale distribution segment and retail segment. The company also operated sixteen retail health food stores in Florida and the Midwest. The company operates 4,500 convenience stores and 16,000 different products. In October 2012, it was ranked as the ninth largest convenience store distributor in the United States based on its annual sales.

AMCON Distribution Company was established in 1981 in Omaha, Nebraska. While AMCON is primarily known for distributing cigarettes and tobacco products, the organization additionally operates retail health food outlets in 16 different locations throughout the midwestern United States and Florida. According to AMCON's 2013 Annual Report, 73 percent of the company's consolidated revenue was generated mainly from cigarette business during fiscal year 2012 and 2013.

As of September 2012, the wholesale distribution segment operates over 5,000 retail outlets and the retail segment has carried over 30,000 product brands.