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Most states prohibit the transport of untaxed tobacco products or limit the number of untaxed tobacco products that may be transported, or may have specific requirements if untaxed tobacco products are transported.
Scope
All common carriers, contract carriers, buses, and trucks transporting tobacco products must be aware of states' prohibitions, limits, and requirements for transporting tobacco products.
Regulatory citations
- 392.2 — Applicable operating rules
Key definitions
- None
Summary of requirements
In states in which carriers must keep delivery records, the carrier must make the records available upon request to authorities.
| State | Requirements |
|---|---|
| Alabama | All common carriers, contract carriers, buses, and trucks transporting tobacco products may be required to transmit to the Department of Revenue a periodic statement of such consignments or deliveries of tobacco products showing date, point of origin, point of delivery and to whom delivered, and time of delivery. Code of Ala. §40-25-11 |
| Alaska | A common or contract carrier may not knowingly transport cigarettes to a person unless the person shipping the cigarettes is licensed, and before shipment, provides the common or contract carrier with a copy of the person’s current license and an affidavit from the intended recipient certifying that the person receiving the cigarettes is an authorized person or is appropriately licensed and, before receipt, provides the common or contract carrier with a copy of the person’s current license. Alaska Stat. §43.50.105 |
| Arizona | Except for a licensed manufacturer, importer, or distributor, a person who ships unstamped cigarette packages in or into Arizona must first file with the department a notice of shipment. This does not apply to any common or contract carrier that is transporting cigarettes through Arizona to another location under a proper bill of lading or freight bill that states the quantity, source and destination of the cigarettes. A person who transports unstamped cigarette packages in or into Arizona must carry in the vehicle used to convey the shipment invoices or equivalent documentation of the shipment for all cigarettes in the shipment. The invoices or documentation must indicate the name and address of the consignor or seller, the name and address of the consignee or purchaser, and the quantity of each brand of cigarettes that is transported. A.R.S. §42-3457 |
| Arkansas | Common carriers transporting tobacco products, vapor products, alternative nicotine products, or e-liquid products may be required by the Director of the Department of Finance and Administration or the Director of Arkansas Tobacco Control to give a statement of all consignments of tobacco products, vapor products, alternative nicotine products, or e-liquid products showing date, point of origin, point of delivery, and to whom delivered. A.C.A. §26-57-230 |
| California | California Cigarette and Tobacco Products Regulation 4041 requires that every common carrier making delivery of a shipment of cigarettes originating outside the state to a consignee in California must report to the State Board of Equalization. The report is due not later than the 25th day of the calendar month following the calendar month in which the delivery of the cigarettes was made. The report must include the following information:
For rail shipments, the report must also include the car initials and number. In the case of water shipments, the name of the vessel and the number of the steamship bill of lading must be included. This report must be:
|
| Colorado | N/A |
| Connecticut | The Commissioner of Revenue Services may require reports from any common or contract carrier who transports tobacco products to any point or points, and from any bonded warehouseman or bailee who has in his or her possession any tobacco products, such reports to contain such information concerning shipments of tobacco products. Conn. Gen. Stat. §12-330o |
| Delaware | A person who possesses or transports 10 or more packs or packages, or an equivalent amount unpackaged, of unstamped tobacco products upon the public highways, roads, or streets for the purpose of delivery, sale, or disposition is required to have in the person's possession invoices or delivery tickets and purchase orders for the tobacco products which must show all of the following: the true name and complete and exact address of the consignor or seller; the true name and complete and exact address of the person transporting the tobacco products and the quantity and brand of the tobacco products transported and the true name and complete and exact address of the person who has been licensed to assume the payment of the Delaware tax or the tax, if any, of the state or foreign country at the point of ultimate destination. Any common carrier which has issued a bill of lading for shipment of tobacco products and is without notice to itself or to any of its agents or employees that the tobacco products are not stamped as required by the above is deemed to have complied. 30 Del. C. §5328 |
| DC | Any person, other than a consumer, who transports cigarettes not bearing District cigarette tax stamps or other tobacco products over the public highways, roads, streets, waterways, or other public space of the District, must have in his or her actual possession invoices or delivery tickets for such cigarettes or other tobacco products, which show the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of the cigarettes or other tobacco products so transported. D.C. Code §47-2405 |
| Florida | Every person who possesses or transports any unstamped cigarettes upon the public highways, roads, or streets of Florida, is required to have in his or her actual possession invoices or delivery tickets for such cigarettes. Any person who ships unstamped cigarette packages into Florida other than to a manufacturer, an importer, or a distributing agent representing a manufacturer or an importer, or dealer holding a valid, current permit must first file with the division a notice of such shipment. This does not apply to any common or contract carrier that:
Fla. Stat. §210.09 |
| Georgia | The commissioner and his or her authorized agents may examine the books, papers, and records of any transportation company, any common, contract, or private carrier, and any public or private warehouse for the purpose of determining whether the requirements are properly observed. O.C.G.A. §48-11-11 |
| Hawaii | N/A |
| Idaho | Any common or contract carrier who transports cigarettes under a proper bill of lading or freight bill which states the quantity, source, and destination of such cigarettes and who is without notice to itself or to any of its agents or employees that said cigarettes are not stamped as required is be deemed to have complied with the rules regarding cigarette tax stamps. Idaho Code §63-2505 |
| Illinois | A common or contract carrier may transport cigarettes to any individual person in Illinois only if the carrier reasonably believes such cigarettes have been received from a licensed distributor. Common or contract carriers may make deliveries of cigarettes to licensed distributors. A common or contract carrier may not complete the delivery of any cigarettes to persons other than licensed distributors without first obtaining from the purchaser an official written identification from any state or federal agency that displays the person’s date of birth or a birth certificate that includes a reliable confirmation that the purchaser is at least 18 years of age; that the cigarettes purchased are not intended for consumption by an individual who is younger than 18 years of age; and a written statement signed by the purchaser that certifies the purchaser’s address and that the purchaser is at least 18 years of age. The statement must also confirm that the purchaser understands that signing another person’s name to the certification is illegal, that the sale of cigarettes to individuals under 18 years of age is illegal, and that the purchase of cigarettes by individuals under 18 years of age is illegal under the laws of Illinois. 720 ILCS 678/5 |
| Indiana | A person who transports cigarettes which do not bear an Indiana tax stamp over Indiana highways must carry invoices or delivery tickets for those cigarettes containing the following information: the name and address of the consignor or seller; the name and address of the consignee or purchaser; the quantity and brands of the cigarettes; and the name and address of the person liable for the tax imposed on those cigarettes. However, these requirements do not apply to licensed distributors, to common carriers, or to employees of the state or federal government who are performing their official enforcement duties. Ind. Code Ann. §6-7-1-19.5 |
| Iowa | Only a common carrier (or a distributor’s truck bearing the distributor’s name and permit number in plain view on the outside of the truck) may transport untaxed cigarettes. Vehicles carrying cigarettes must allow the Department of Revenue or any law enforcement officer to inspect the cargo at any time. Common carriers transporting tobacco products into Iowa must file with the Director of the Department of Revenue reports of all shipments (except shipments delivered to public warehouses of first destination). The reports must be filed on or before the 10th day of the month following the month of importation and must provide the following information:
Common carriers must allow the Department of Revenue free access to books and records regarding the transportation of cigarettes both interstate and intrastate. Failure or refusal to submit the required reports or refusal to allow examination of the records by the Department of Revenue is considered a simple misdemeanor. Iowa Code §453A.45 |
| Kansas | Carriers are required to report to the director the amount of cigarettes refused by any consignee and all such cigarettes returned to the manufacturer on forms and in the manner and time provided by the director. Carriers may sell cigarettes damaged in transit when refused by the consignee if the carrier first obtains written authority of the director for such sale and pays the tax due thereon. Cigarettes damaged in transit, refused by the consignee and not returned to the manufacturer or sold as herein provided must be destroyed in the presence of an agent of the director and in such case the tax is waived. Any consignee signing receipt of delivery and then discovering shortage in transit is responsible for the tax on the amount of cigarettes shown in the said receipt of delivery; however, in all other cases of shortage in shipment of cigarettes as evidenced by waybill or invoice the carrier is liable for the tax due on the missing cigarettes unless the carrier furnishes to the director proof satisfactory that such shortage was occasioned by the theft of cigarettes by a person or persons outside of the employment of the carrier. In the event that the proof is satisfactory to the director, the tax on said missing cigarettes will be waived. K.S.A. §79-3312a 79-3312a |
| Kentucky | Any person transporting cigarettes upon which Kentucky Tax has not been paid from any point within Kentucky to another point within Kentucky must have a permit in the vehicle from the Department of Tax Administration, Revenue Cabinet. To obtain the permit, carriers must submit an application form, and prove adequate recordkeeping. The permit carries a $50 fee. The carrier must make regular reports to the state. Bonding may be required. The transporter must have in his or her possession an invoice or bill showing the name and address of the consignor and consignee, date acquired by transporter, name and address of transporter, and quantity of cigarettes together with the license number/records. KRS §138.195 |
| Louisiana | It is unlawful for any person to ship or transport or cause to be shipped or transported into Louisiana by any automobile, truck, boat, conveyance, vehicle, or any means of transportation other than a common carrier of any article or articles on which the tax is levied upon which article or articles the tax as levied has not been paid, without first obtaining a permit from the collector, authorizing the transportation, carriage, or movement in Louisiana. A common carrier may possess and transport unstamped cigarettes in connection with a sale or other transfer permitted if the common carrier has in its possession documents establishing that title to the unstamped cigarettes remains with the manufacturer, importer, or stamping agent or bills of lading or other shipping documents establishing that it is delivering the cigarettes on behalf of an authorized person to sell or transfer the unstamped cigarettes and, in each case, such documents must list the name and address of the person to whom the cigarettes are being delivered La. R.S. §47:862 |
| Maine | A person may not knowingly transport or cause to be delivered to a person in Maine a tobacco product purchased from a person who is not licensed as a tobacco retailer in Maine, except that this provision does not apply to the transportation or delivery of tobacco products to a licensed tobacco distributor or tobacco retailer. 22 M.R.S. §1555-D |
| Maryland | A carrier transporting cigarettes or other tobacco products by vehicle on a public road must have in the vehicle a delivery ticket or invoice that states:
The Comptroller may require a common carrier that brings cigarettes into Maryland to submit a copy of any freight bill relating to the cigarette shipment. Md. Business Regulation Code Ann. §16-219 |
| Massachusetts | N/A |
| Michigan | A transportation company must keep a complete and accurate record of each tobacco product manufactured, purchased, or otherwise acquired. The records must include a written statement containing the name and address of both the seller and the purchaser, the date of delivery, the quantity, the trade name or brand, and the price paid for each tobacco product purchased. Reports may be required from a common carrier who transports a tobacco product to a point within Michigan from another person who, under contract, transports a tobacco product, or from a bonded warehouseperson or bailee who has in his or her possession a tobacco product. A transporter or other licensee transporting, possessing, or acquiring for the purpose of transporting, a tobacco product upon a public highway, road, or street of Michigan must have in his or her actual possession invoices or bills of lading containing the name and address of both the seller and the purchaser, the date of delivery, the name and address of the transporter, the quantity and trade name or brand of each tobacco product, the price paid for each trade name or brand in the transporter’s possession or custody, and the license. A transporter desiring to possess or acquire for transportation or transport a tobacco product upon a highway, road, or street in Michigan must obtain a permit from the department authorizing the transporter to possess or acquire for transportation or transport tobacco products and must have the permit in his or her possession while the tobacco product is in his or her possession. This permit must be obtained for each load being transported and is required to contain a statement setting forth the name and address of the purchaser, seller, and transporter, the license number of the purchaser, the date of the delivery of the tobacco product or date of importation into Michigan, the route to be followed if a tobacco product is being transported from an out-of-state source, and any other information the department requires. The permit carries a fee of one dollar. If a transporter transports a tobacco product into Michigan, the transporter must stop at the nearest state police post on the route authorized by the permit and disclose the tobacco products in his or her possession and the papers required to be in his or her possession. MCLS §§205.426 |
| Minnesota | Common carriers transporting tobacco products must file with the commissioner reports of all such shipments other than those which are delivered to public warehouses of first destination, licensed under the provisions of chapter 231. The reports must be filed monthly on or before the 10th day of each month and must show with respect to deliveries made in the preceding month: the date, point of origin, point of delivery, name of consignee, description and quantity of tobacco products delivered, and any other information required by the commissioner. Minn. Stat. §297F.12 |
| Mississippi | If a person is engaged in interstate commerce, he or she must have in his or her actual possession while engaged in transporting such tobacco, invoices or delivery tickets correctly disclosing the consignor and consignee of each and every item of tobacco being transported. Common carriers operating under the supervision of the interstate commerce commission, and having a permanent office, or place of business in Mississippi where permanent and correct records are kept, are not required to have in the immediate possession of the person in charge of the vehicle in which tobacco is being transported, such invoices or delivery tickets, but the records of such common carriers must be open to the inspection of the commissioner, or any representative of the commissioner, at all reasonable times, for the purpose of obtaining information with reference to all tobacco transported into Mississippi. Miss. Code Ann. §27-69-39 |
| Missouri | N/A |
| Montana | When transporting unstamped cigarettes or roll-your-own tobacco, a person is required to possess invoices or delivery tickets for the cigarettes or roll-your-own tobacco that show the name and address of the consignor or seller, the name of the consignee or purchaser, and the quantity and brands of the cigarettes or roll-your-own tobacco being transported. Every common carrier hauling, transporting, or shipping into or out of Montana from or to any other state or country any tobacco products is required to report in writing the shipments or deliveries to the department on forms furnished by the department. The reports must include the date, the person to whom the tobacco products were consigned and delivered, the quantity as shown by the bill of lading, and other information that the department may require. Carriers must retain for 36 months all pertinent and relevant records necessary for the preparation of the report and any other information that the department may require. A common carrier hauling, transporting, or shipping tobacco products to a licensed wholesaler or retailer in Montana shall is required to submit the reports described to the department upon request of the department. MCA 16-11-131; 16-11-104 |
| Nebraska | Any common carrier of merchandise owning or operating any railroad, express company, bus, truck, or other transportation line or routes for the transportation of merchandise in Nebraska, upon application and filing of a bond in form and penalty and with such sureties as may be approved by the Tax Commissioner, may be designated as a carrier of unstamped cigarettes from any bonded warehouse to a licensed wholesale tobacco dealer in Nebraska, and a carrier’s permit shall be issued by the Tax Commissioner upon receipt of a fee of $10. One of the conditions of the bond is that the bonded carrier is liable to Nebraska in an amount equal to the tax due on the quantity of cigarettes consigned to the licensed tobacco dealer. R.R.S. Neb. §77-2621 |
| Nevada | Except for a consumer, every person who transports cigarettes upon the public highways, roads or streets of Nevada must have in his or her actual possession invoices or delivery tickets for such cigarettes, which show the true name and address of the consignor or seller, the true name of the consignee or purchaser, and the quantity and brands of the cigarettes so transported. Nev. Rev. Stat. Ann. §370.295 |
| New Hampshire | No sub-jobber, vending machine operator, or retailer, and no other person who is not licensed under the provisions of this chapter or licensed under the provisions of RSA 178, shall sell, offer for sale, display for sale, ship, store, import, transport, carry, or possess with or without intent to sell, any tobacco products without documentation of tax paid under RSA 78:12 or 78:13. This section shall not prevent any unlicensed person able to purchase unstamped tobacco products by statute from possessing such products for his or her own use or consumption, if the tax otherwise due under this chapter is paid by the unlicensed person to the department directly. The provisions of the above requirements do not apply to common carriers transporting unstamped tobacco products. RSA 78:14 |
| New Jersey | Every person who transports unstamped cigarettes upon the public highways, waterways, roads or streets of New Jersey must have in his or her actual possession invoices or delivery tickets for such cigarettes which show the true name and complete and exact address of the consignor or seller, the true name and complete and exact address of the consignee or purchaser, the quantity and brands of the cigarettes transported, and in addition show separately the true name and complete and exact address of the person who has or will assume the payment of the New Jersey State tax or the tax, if any, of the State or foreign country at the point of ultimate destination. Any common carrier which has issued a bill of lading for a shipment of cigarettes and is without notice to itself or to any of its agents or employees that said cigarettes are not stamped as required will be deemed to have complied with this requirement and the vehicle or vessel in which said cigarettes are being transported will not be subject to confiscation. N.J. Stat. §54:40A-32 |
| New Mexico | A “distributor” does not include a common or contract carrier transporting cigarettes pursuant to a bill of lading or freight bill, or a person who ships cigarettes through New Mexico by a common or contract carrier pursuant to a bill of lading or freight bill A common or contract carrier transporting cigarettes through New Mexico to another location pursuant to a proper bill of lading or freight bill that states the quantity, source, and destination of the cigarettes, is not required to file a notice of the shipment with the department. N.M. Stat. Ann. §§7-12-2; 7-12-12 |
| New York | Shipment and possession of cigarette and tobacco products: In New York it is unlawful for common or contract carriers to knowingly transport cigarettes to any person whom the common or contract carrier reasonably believes is not a licensed or registered cigarette agent, wholesale dealer, or retail dealer. Where cigarettes are transported to a home or residence, it is presumed that the carrier knew that the delivery was not being made to a licensed or registered agent, wholesale dealer, or retail dealer. In addition to carriers, it is generally unlawful for any other person to knowingly transport cigarettes to other than licensed or registered dealers. However, persons other than common or contract carriers may transport up to 800 cigarettes (four cartons) at any one time to any person in New York State without violating this law. To determine whether a person is a licensed or registered cigarette agent, wholesale dealer, or retail dealer, the Tax Department maintains a listing of all currently licensed and registered cigarette agents, wholesale dealers, and retail dealers. The list is updated periodically and is available on the Tax Department’s website. The information is also available by calling the Tax Department normal business hours, at (518) 457-5735. Police officers and certain peace officers are authorized to seize cigarettes that have been or are being shipped or transported in violation of these provisions, and the cigarettes seized are subject to forfeiture. The first violation is punishable as a class A misdemeanor, and a second or subsequent violation is punishable as a class E felony. In addition to the criminal penalty, the New York State Commissioner of Health may impose a civil fine, not to exceed $5,000, for each violation. NY CLS Tax §474 |
| North Carolina | A common carrier that has issued a bill of lading for a shipment of cigarettes and is without notice to itself or to any of its agents or employees that the cigarettes are non-tax-paid is considered to be in compliance (regarding the transport of non-tax-paid cigarettes) and the vehicle or vessel in which the cigarettes are being transported is not subject to confiscation. N.C. Gen. Stat. §105-113.31 |
| North Dakota | N/A |
| Ohio | No motor carrier, or other person may knowingly transport cigarettes to any person in Ohio that the carrier or other person reasonably believes is not an authorized recipient of tobacco products. If cigarettes are transported to a home or residence, it shall be presumed that the motor carrier, or other person knew that the person to whom the cigarettes were delivered was not an authorized recipient of tobacco products. ORC Ann. 2927.023 |
| Oklahoma | It is the right of a carrier in Oklahoma to carry unstamped cigars and tobacco products provided that carriers delivering untaxed tobacco products to any person for the purpose of selling or consuming untaxed tobacco products in violation of the tax requirements will be subject to seizure of the shipments and forfeiture of the inventory Should any carrier sell any cigars and tobacco products, the sale is subject to the stamp tax and other provisions. The carrier transporting tobacco products and cigars to a point within Oklahoma, or a bonded warehouseman or bailee having in its possession tobacco products and cigars, must transmit to the Tax Commission a statement of such consignment of tobacco products and cigars, showing the date, point of origin, point of delivery, and to whom delivered. 68 Okl. St. §413 |
| Oregon | Transportation of untaxed cigarettes: Transporters must obtain a permit from the Department of Revenue to possess, acquire for transportation, or transport untaxed cigarettes in Oregon. Application can be made online. “Transporter” means any person importing or transporting into Oregon, or transporting in Oregon, cigarettes obtained from a source located outside Oregon, or from any person not licensed as a distributor. It does not include a licensed distributor, a common carrier to whom is issued a certificate or operating authority or permit by the Federal Motor Carrier Safety Administration to carry commodities in interstate commerce, or a carrier of federal tax-free cigarettes in bond, or any person transporting no more than 199 cigarettes at any one time. The permit is issued at no fee. The application must be on the form prescribed by the department, and submitted no less than one working day before the first transportation of untaxed cigarettes. The application must include:
The Department will either approve or deny the application and return it to the applicant before the first shipment is made under the permit. An approved application constitutes a permit. The original or a photocopy of the permit must be carried in the vehicle transporting the untaxed cigarettes. The transporter must carry the permit, the invoices or bills of lading covering the shipment, and other prescribed information in the vehicle during transport. The permit holder must notify the department of any change in the information required on the application before the first transportation of untaxed cigarettes after such information changes. A new permit must be obtained if the name of the permit holder changes. All pertinent records and returns must be retained for five years. |
| Pennsylvania | The department may, in its discretion, require reports from any common or contract carrier who transports tobacco products to any point or points within Pennsylvania, and from any bonded warehouseman or bailee who has in the possession of the warehouseman or bailee any tobacco products. The reports must contain the information concerning shipments of tobacco products as established by the department. All common and contract carriers, bailees, and warehousemen must permit the examination by the department or its authorized agents of any records relating to the shipment or receipt of tobacco products. 72 P.S. §8219-A |
| Rhode Island | The tax administrator may require reports from any common or contract carrier who transports cigarettes to any point or points within Rhode Island, and from any bonded warehouseperson or bailee who has in his or her possession any cigarettes. The reports must contain any information concerning shipments of cigarettes that the tax administrator determines. All common and contract carriers, bailees, and warehousepersons must permit the examination by the tax administrator or his or her authorized agent of any records relating to the shipment or receipt of cigarettes. Any person who ships unstamped cigarette packages in or into Rhode Island other than to a licensed manufacturer, importer, or distributor must first file with the administrator notice of such shipment; however, this does not apply to any common or contract carrier that is transporting cigarettes through Rhode Island to another location under a proper bill of lading or freight bill, which states the quantity, source, and destination of such cigarettes. R.I. Gen. Laws §§44-20-33.1; 44-20-42 |
| South Carolina | N/A |
| South Dakota | N/A |
| Tennessee | Every common carrier transporting cigars, cigarettes, manufactured tobacco. or snuff in Tennessee must keep a complete record of all tobacco products handled in each transaction, separately, and must show the transportation of such tobacco products, both interstate and intrastate. Every common carrier in Tennessee must give and permit the commissioner free access to such books and records, and furnish such information and reports as the commissioner may require. Tenn. Code Ann. §67-4-1011 |
| Texas | Each common carrier must keep records of tobacco products transported in Texas. The records must show for each transaction: the names and addresses of the consignor and consignee; the date of delivery; and the amount and type of tobacco products transported or handled. Tex. Tax Code §155.107 |
| Utah | Every common carrier hauling, transporting, or shipping into or out of Utah any taxable cigarettes or tobacco products from or to any other state or foreign country must, when required by the commission, report in writing to the commission all those shipments or deliveries on blanks furnished by the commission. The report must give the date, to whom the products were consigned and delivered, the quantity as shown by the bill of lading, and any other information the commission may require. Utah Code Ann. §59-14-402 |
| Vermont | The Commissioner, by regulation, may provide that whenever other tobacco products, snuff, or new smokeless tobacco are shipped into Vermont, the trucking company, or other carrier transporting any shipment must file with the Commissioner a copy of the freight bill within 10 days after the delivery in Vermont of each shipment. 32 V.S.A. §7816 |
| Virginia | A common or contract carrier transporting cigarettes must do so under a proper bill of lading or other documentation indicating the true name and address of the consignor or seller and the consignee or purchaser of the brands and the quantities being transported. Va. Code Ann. §58.1-1000 |
| Washington | The department may inspect the books, documents, or records of any person transporting tobacco products for sale to any person or entity in Washington, and books, documents, or records containing any information relating to the transportation or possession of tobacco products for sale in the possession of a specific common carrier doing business in Washington, or books, documents, and records of vehicle rental agencies whose vehicles are being rented for the purpose of transporting contraband tobacco products. Rev. Code Wash. (ARCW) §82.26.105 |
| West Virginia | Every person who transports tax-not-paid tobacco products upon the public highways, roads, or streets of West Virginia must have in his or her actual possession invoices or delivery tickets for the tobacco products. The delivery tickets must show: the true name and the complete and exact address of the consignor or seller; the true name and complete and exact address of the consignee or purchaser; the quantity and brands of the tobacco products transported; and the true name and complete and exact address of the person who has or will assume payment of the West Virginia taxes, or the tax, if any, of the state or foreign country at the point of ultimate destination. Any common carrier which has issued a bill of lading for a shipment of tobacco products and is without notice to itself or to any of its agents or employees that the cigarettes are not stamped as required, or that the tax imposed on tobacco products other than cigarettes has not been paid, will have be considered to be in compliance with the tobacco tax requirements. In the absence of invoices, delivery tickets or bills of lading, the tobacco products, the vehicle, or vessel in which the tobacco products are being transported and any paraphernalia or devices used in connection with the tax-not-paid tobacco products are declared to be contraband goods and may be seized by the commissioner. On or before the 15th day of each month, manufacturers, importers, common carriers, wholesalers, subjobbers, retail dealers, and agents or vending machine operators must file a report covering the business transacted in the previous month providing any information the commissioner determines necessary for the ascertainment or assessment of taxes. Reports must be signed under penalty of perjury and be in a form as prescribed by the Tax Commissioner. The amount of tax shown to be due on the monthly report, if any, shall be remitted by the due date of the monthly report, determined without regard to any authorized extension of time for filing the report. The reports are required, although a tax might not be due or no business transacted, for the period covered by the report. Each person required to file a report must make and keep the records necessary to substantiate the accuracy of the reports, including, but not limited to, records of inventories, receipts, disbursements, and sales. Records must be retained for at least three years. Each delivery ticket or invoice for each purchase or sale of tobacco products must be recorded upon a serially numbered invoice showing: the name and address of the seller and the purchaser; the point of delivery; the date, quantity and price of each tobacco product delivered in West Virginia; the amount of tax imposed, which must be set out separately or the invoice must indicate whether or not the West Virginia tobacco products excise tax is included in the total price; and any other reasonable information required by the Tax Commissioner. W. Va. Code §§11-17-12; 11-17-20 |
| Wisconsin | It is unlawful for any person to possess cigarettes unless the required stamps are properly affixed. This requirement does not apply to the following: manufacturers, distributors, or warehouse operators possessing valid permits issued by the secretary; any permittee having department approval or person authorized to acquire, possess, or sell unstamped cigarettes provided that said permittee or person maintains a separate inventory and records; common carriers licensed by the interstate commerce commission to carry such commodities in interstate commerce who are in possession of proper bills of lading covering each such shipment. Copies of all such bills of lading, clearly indicating the quantities of cigarettes transported, may need to be furnished to the department upon request. Wis. Stat. §139.321 |
| Wyoming | N/A |
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