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Business Taxes Law Guide – Revision 2022
 

Cigarette and Tobacco Products Licensing Act Annotations

Invoice Requirements: Address


An invoice from a distributor or wholesaler must include the address of the retailer, distributor, or wholesaler to whom cigarettes or tobacco products are sold. The address of the retailer required to be included on an invoice is the licensed retail location address. An invoice does not meet the requirements set forth in Section 22978.4 if it does not include the licensed location address for the person to whom the cigarettes or tobacco products are sold. 11/24/20.