Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018
 

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