In the United States tobacco products are taxed at both the federal and state levels, in addition to any local sales taxes and local tobacco-specific taxes. The term tobacco means any product that includes tobacco material, this includes cigarettes and Other Tobacco Products (OTP).
In the United States cigarettes are taxed at both the federal and state levels, in addition to any local sales taxes and local tobacco-specific taxes. The term cigarettes means any product that includes tobacco ingredients with wrapper or cover of which is made of paper, this includes cigarettes and little cigars.
Cigarettes must be stamped before shipment from wholesale warehouses to other distributors or retailers. Manufacturers can ship to distributors un-stamped cigarettes.