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Frequently Asked Questions (FAQs): Tobacco

Tobacco General

What do I need to know about ordering tobacco products, such as cigarettes, through the Internet? Can I receive these products "tax free" or "duty free"?

What federal laws does the Alcohol and Tobacco Tax and Trade Bureau (TTB) enforce concerning tobacco products?

What other federal laws relate to tobacco products and who enforces these other federal laws?

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Floor Stocks Tax

What is a floor stocks tax?

Who is liable for the floor stocks tax?

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Floor Stocks Tax: Inventory

Why do I have to take an inventory?

When do I have to take an inventory?

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Floor Stocks Tax: Filing Requirements 

Where do I get a return, and what are the rules for filing the return?

Do I have to file separate returns for all of my locations?

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Floor Stocks Tax: Controlled Groups

What types of business structures are considered a controlled group?

How do the special provisions concerning the floor stocks tax relate to control groups?

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Floor Stocks Tax: Credits

What type of credit is available against the floor stocks taxes?

Floor Stocks Tax: Miscellaneous

How can I tell what tax class my products belong to?

I have roll-your-own products that contain tobacco and papers within a retail package. Do I have to count the papers for the floor stocks tax and pay the tax on these papers?

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"Roll-your-own Cigarette Machines" and Other Machines for Making Tobacco Products Used by Consumers

In addition to the TTB requirements, are there requirements (such as registrations, payments, and reporting) by other Federal or State agencies that apply to this type of business?

How do I apply for a TTB permit?

How much does a TTB permit cost?

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DISCLAIMER – We make every attempt to update the answers to these questions to reflect the latest changes in our regulations and other federal requirements. To see the most recent changes in the law and regulations, you may visit the following websites: THOMAS (The Library of Congress) and The Federal Register.

 

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Questions about FAQs? To comment on this page or to suggest a question, please contact the Regulations and Rulings Division using the contact us form or by telephone at 202-453-2265. For other inquiries see our Contact Us page or the TTB Online Help Center.

Page last reviewed: July 7, 2013
Page last updated: April 24, 2018
Maintained by: Regulations and Rulings Division

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