- 830 CMR 64C.14.1: Fair Pricing of Cigarettes
- <strong>830 CMR 94E.1.1:</strong> Provisions Concerning Tobacco Product Manufacturers
- 830 CMR 270.1.1: Provisions Concerning the Issuance of a Smoking Bar Permit
Technical Information Releases
- Technical Information Release 08-17, Taxation of Cigars and Smoking Tobacco under G.L. c. 64C, s. 7B, Effective October 1, 2008
- Technical Information Release 08-16, Licensing of Cigar and Smoking Tobacco Distributors and Retailers
- Technical Information Release 08-13, Collection and Prepayment of Sales Tax on All Tobacco Products under G.L. c. 64H
- <strong>Technical Information Release 08-9</strong> , Changes in Law Relating to Tobacco Sales under G.L. c. 62C, G.L. c. 64C, and G.L. 64H
- <strong>Technical Information Release 08-7</strong> , Excise Increase on Cigarettes Under G.L. c. 64C
- Technical Information Release 97-1 , Cigarette Tax Excise on Cigars, Etc
- <strong>Directive 03-14</strong> , Cigarette Manufacturer Coupon Programs
- <strong>Directive 02-14</strong> , Tax Obligations of Persons Purchasing Cigarettes in Interstate Commerce For Which the Massachusetts Cigarette Excise Has Not Been Paid.
- Directive 02-2 , Cigarette Manufacturer Promotional Programs
Note: The Massachusetts Department of Revenue will begin enforcement of Directive 02-2, Cigarette Manufacturer Promotional Programs, on October 1, 2003.
- Directive 92-4 , Prohibited Sales Program
- Directive 94-5 , No Temporary Cigarette Licenses, Etc.
- Directive 94-8 , Cigarette Licenses Not Transferred...
- <strong>Administrative Procedure 114.1</strong> , Cigarette Excise
- <strong>Administrative Procedure 114.2</strong> , Cigarette License Procedures
- Notice, Requirements for Cigarette Purchases from Internet Retailers
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