The purchase of printed advertising inserts is taxable unless the inserts contain the name and publication date of the newspaper distributing the inserts and are included in and distributed with the newspaper. Questions related to underage provisions should be directed to your local health department. The amount subject to sales tax includes the cigarette or tobacco products tax. Tobacco products tax is due from the first purchaser within the state. Cigarette tax is paid by purchasing stamps from the Tax Commission which must be affixed to each package within 72 hours of being received.
Stamps are only available to registered and bonded businesses.
No cigarettes may be sold without a stamp on each pack. All active accounts will receive appropriate tax bulletins as they are issued by the Tax Commission. These bulletins provide updated information on changes and clarifications as they occur. Once a license has been issued or a new tax imposed, the Tax Commission will mail a personalized return form to each vendor. However, if a vendor does not receive a return form, it is the vendor's responsibility to obtain blank forms, file all appropriate returns, and pay the taxes by the due date.