Tobacco Products
Sellers and buyers of tobacco products must comply with all applicable federal and state laws and regulations, including those for the payment of taxes, import/export, minimum age requirements, and other restrictions. Please see the Bureau of Alcohol, Tobacco and Firearms website for further information. http://www.atf.gov
The sale of cigarettes, cigars and other tobacco products is highly regulated at both the Federal and state level. In general, these laws provide (i) Federal and state excise taxes must be paid to the proper taxing authorities, (ii) tobacco products may only be sold by licensed wholesale and retail dealers, and (iii) tobacco products may not be sold to minors. In addition, under Federal law, any person who sells cigarettes in interstate commerce to other than a state-licensed distributor is required to file information regarding the sale with the tobacco tax administrator of the state in which the buyer is located. Accordingly, a seller must comply with all applicable laws, including those in both the state in which the tobacco products are located, and the state in which the buyer is located.
SalvageSale will not allow tobacco products to be listed on the Marketplace unless the seller will attest that it will comply with all applicable laws. To avoid having to comply with the laws of more than one state, sellers may want to consider having a Private Auction in which the buyers are restricted to only the state in which the goods are located.
Any sellers contemplating listing tobacco products on the Marketplace should contact a SalvageSale Marketmaker to discuss the listing.