Cigarette stamp validators allow licensed retailers to:
- Determine if the stamps in their inventory are authentic and
- Enables them to take part in the revenue enforcement process.
Under Massachusetts General Law c. 64C, sec. 33 licensed retailers may not accept deliveries of unstamped or improperly stamped packages of cigarettes.
Every licensed retailer must immediately:
- Examine all packages of cigarettes it receives and
- Return to its supplier any packages of cigarettes that are unstamped or improperly stamped.
DOR considers a pack of cigarettes bearing the stamp of any state other than Massachusetts as an "unstamped" pack.
Massachusetts General Laws c.64C, secs. 34 and 35 impose significant fines, penalties or possible imprisonment for any cigarette retailer who knowingly:
- Sells (or knowing possesses offers to sell)
- Delivers or
even one pack of unstamped cigarettes in Massachusetts.
Visit the Form10Group to purchase a validator.