Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Licensing Act Annotations

Mobile Sellers of Cigarette or Tobacco Products

A retail location must be a building or a vending machine. A catering truck from which cigarette or tobacco products are sold is not a building or vending machine and, therefore, may not be licensed as a retail location. 11/02/12.