Regulations


Technical Information Releases
DOR Directives
  • <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...

Administrative Procedures
Notices
  • Notice , Requirements for Cigarette Purchases from Internet Retailers