Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Cigarette and Tobacco Products Licensing Act Annotations


INVOICE REQUIREMENTS: ITEMIZED LISTING OF CIGARETTE AND TOBACCO PRODUCTS SOLD. An invoice is sufficiently itemized if it states each item separately and provides a description that is detailed enough to identify the specific items in question without ambiguity. An itemized listing of cigarettes sold must include the brand and style names, flavor, filter, and/or packaging when applicable, as well as the number of cartons or packs and the sale price. An itemized listing of other tobacco products sold must include the brand, type, flavor, and packaging, as well as the quantity and the sale price. 11/20/14


MOBILE SELLERS OF CIGARETTE OR TOBACCO PRODUCTS. An all-cargo air transportation certificate issued to an air carrier by the U.S. Department of Transportation is sufficient to satisfy the certificate of public convenience and necessity requirement under section 7389(a). The language of section 7389(a) and its history indicate that the exemption was meant to apply to air common carriers engaged in the air transportation of only property or only mail, or both. 9/05/06.