Luxury Tax

Ruling providing guidance on remote sales of tobacco, CBD, and liquor.

Sales of Single Cigarettes

SUPERSEDED ON 08-09-2017 (See LTN 17-3)

Cigarette Rolling Machines

Manufactures' Samples of Tobacco Prodcuts

Electronic Filing and Payment Requirement Confirmation of July 1, 2015 Effective Date

Electronic Filing and Payment Requirement for Tobacco Distributors Effective July 1, 2015

Tobacco Distributor License Revocation Actions

Amended Tobacco Tax Rules and the New Electronic Filing Requirement for Tobacco Tax Rebates

New Discount Rates for Tobacco Tax Stamps and the Provision of Administrative Allowances for Certain Stamps