Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Cigarette and Tobacco Products Licensing Act Annotations
Mobile Sellers of Cigarette or Tobacco Products
A retail location must be a building or a vending machine. A catering truck from which cigarette or tobacco products are sold is not a building or vending machine and, therefore, may not be licensed as a retail location. 11/02/12.