Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
(e) TAXES AND FEES (GOVERNMENTAL)
295.1180 Cigarette Tax. The sales tax, both state and local, applies to the entire sales price of cigarettes including the amount of the cigarette tax included therein; the cigarette tax is imposed upon the distributor of cigarettes and is part of the price of the consumer. 8/10/60.