Cigarette and tobacco products tax memos - 2013 (TSB-M)
A TSB-M is an informational statement of changes to the law, regulations, or Department policies. It is accurate on the date issued. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in a TSB-M.
| Number | Title |
|---|---|
| TSB-M-13(12)M | Determining a Distributor's Wholesale Price of Cigars Using the Industry Standard Adjustment Ratio Note: The definition of wholesale price was amended for tobacco products possessed in this state for sale on or after October 1, 2020. Therefore, TSB-M-13(12)M should no longer be relied upon. See TSB-M-20(1)M, (1)S). |
| TSB-M-13(4)M | Cigarette Penalty Increased |
Other information
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