16-11-121: Vending machines not places of business.
Where this section sits in the code
- TITLE 16. ALCOHOL, TOBACCO, AND MARIJUANA
- CHAPTER 11. TAXATION OF TOBACCO PRODUCTS
- Part 1. Tax on Tobacco Products
Cigarette vending machines may not be considered as places of business per se, but a report of each machine must be made on forms prescribed by the department. The form must include the name and address of the cigarette vendor, the assigned location of each machine, with best machine identification available, type of business, and other information that the department may require for proper administration of this part.
Collected 2026-09-14T04:48:04Z. Source file · JSON