Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018
 

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