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Department of Taxation and Finance

Cigarette and tobacco products tax advisory opinions (TSB-A)

An Advisory Opinion is issued at the request of a person or entity.  It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.  An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.

Cigarette and tobacco products tax advisory opinions (TSB-A)
TSB-A-09(3)M Whether purchases of cigarettes and tobacco products by inmates of correctional facilities are exempt from the Article 20 excise taxes on cigarettes and tobacco products
TSB-A-06(2)M Milhelm Attea & Bros.