How long should a seller or dealer keep records?
It is the duty of every seller and local dealer to maintain and keep for a period of 3 years all records of cigarettes received and sold and to have all records available for inspection.

Show All Answers

1. What happens if a retailer sells cigarettes without tax stamps?
2. What if I didn't know about the city's Cigarette Tax?
3. What if a retailer buys cigarettes and discovers that they do not have tax stamps?
4. What is the responsibility of a local dealer in cigarettes?
5. What is the responsibility of a seller?
6. What is the Cigarette Tax revenue used for?
7. How long should a seller or dealer keep records?
8. What happens to the untaxed cigarettes that are seized? And, can they be returned to the retailer?
9. Can loose cigarettes be sold outside of a pack?
10. Are tobacco products called "Little Cigars" considered to be a cigarette or a cigar and therefore not taxed?