TENNESSEE: Tobacco Tax: Delivery Sales of Cigarettes Regulated
Posted on: Sunday, 14 August 2005, 03:00 CDT
Tennessee has enacted new cigarette tax provisions to regulate the activities of persons or entities that sell cigarettes through telephone, mail, online, or other delivery service orders. Sellers are required to do the following in connection with such sales:
* Include language in their promotional materials stating that it is illegal to sell cigarettes to persons under the age of 18, customers must provide proof of age, and cigarette sales are subject to tobacco taxes.
* Include language on the packaging indicating that the parcel contains cigarettes that can only be sold to persons who are 18 years of age or older and that all such sales are subject to taxes.
* Use a delivery service that requires an adult to sign for the order.
* File monthly invoices with the Department of Revenue that contain specified information. However, persons who comply with federal reporting requirements by filing copies of their invoices with the state tobacco tax administrator are deemed to satisfy this requirement.
Penalties are provided for persons who fail to comply with the labeling, delivery, or reporting requirements. (S.B. 2149, Laws 2005, effective July 1, 2005.)
Copyright CCH Incorporated: Federal and State Tax Aug 2, 2005
Source: State Tax Review
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