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Cigarette and tobacco products tax

A temporary restraining order applies to the cigarette retail dealer registration fee increase. Until the court lifts the restraining order, retail dealers must:
  • in column C of the Certificates of Registration for business location section of the application, dealers should enter $100 for each location rather than the dollar amounts shown in Column B. They should also provide total gross sales.

If the Department prevails in court and the new registration fees are upheld, retail dealers will be required to pay the Column B amounts.

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Last Modified: September 18, 2009