ALLOCATION OF TAX REVENUE:
Cigarette Tax Revenue Allocation

COLLECTION:
Method of Collection of Taxes on Cigarettes
Method of Collection of Taxes on Other Tobacco Products

DISCOUNTS:
Discounts on Cigarette Tax Stamp Purchases

LICENSES:
Distributors’ License - official name
Distributors’ License - fees
Retailers’ License - fees

LOCAL TAXES:
Local Taxes Levied on Cigarettes
Local Taxes Levied on Cigars
Local Taxes Levied on Other Tobacco Products

MAPS:
State Sales & Cigarette Tax Rates
State Future Cigarette Tax Rates
State Tobacco Taxation By Product Type

MINORS:
Tobacco Sales Prohibitions To and Use By Minors: Minimum Age
Tobacco Sales Prohibitions To and Use By Minors: Signs Posted
Tobacco Sales Prohibitions To and Use By Minors: Retailers’ Fines
Tobacco Sales Prohibitions To and Use By Minors: History

PRODUCTS TAXED:
Tobacco Products Taxation, by State
Tobacco Products Taxation, by Product
Cigarette Excise Taxes on Non-Tobacco Cigarettes

RATES:
Cigarette Tax Rates, by State and Per Standard Pack
Cigarette Tax Rates, Statutory
Large Cigar Tax Rates, Statutory
Little Cigar Tax Rates, Statutory and Per Pack of Twenty
Smoking Tobacco Tax Rates, Statutory
Chewing Tobacco Tax Rates, Statutory
Snuff Tax Rates, Statutory

SAMPLES:
Method of Payment of Tax on Sample Cigarettes: Street Intercept
Method of Payment of Tax on Sample Cigarettes: Product Testing

STATE SALES TAX:
State Retail Sales Tax
State Retail Sales Taxation of Tobacco Products

TIME REQUIREMENTS:
Time Requirements for Stamping Inventories
Time Requirements for the Payment of Indicia

TOBACCO TAX—ADMINISTRATORS:
Tax Administrators Contact Information

UNFAIR SALES:
Presumptive Mark-Ups, retailers, wholesalers, cartage