Tobacco Tax

Information

By

State

Updated January 2020

DISCLAIMER

The information in this publication

was obtained throughout 2017-2020

and may have changed by the time of

print.

DO NOT rely on this publication as

the current laws of the states. The

information contained herein is for

general information purposes only.

Tobacco Tax Information by State v. 01.27.2020

3

Table of Contents

Data contained within includes:

• Tobacco Directory by State Map

• General State Information o Contacts by agency

o Statutes, regulations, rules, and definitions

o Tax basis, tax amounts, and rate updates

o Permissible allowances

o Tax return collection data including when and how to file along with

penalties imposed

o Qualifying exemptions

o Tribal laws

o Customer invoice requirements

o Agency responsibility

o Pending legislation

o Other laws, rules or regulations

o Modified risk tobacco

• License Information o License renewals

• Cigarette and Tax Stamp Information o Stamp attributes

o How to acquire stamps

o Bond requirements

o Permissible transfers

o Policies regarding misapplied cigarette tax stamps

o Refund limitations

o Credit process for manufacturer returns

o Other credits allowed

o How to report cigarette and tax stamp inventory discrepancies

o Additional tax stamp inventory restrictions or requirements

o Stamping little cigars

• PACT Act Reporting

Tobacco Tax Information by State v. 01.27.2020

4

Table of Contents

This document has been compiled by

the Federation of Tax Administrators

Tobacco Tax Section Communication

and Legislation Subcommittee.

Should you have any questions, please

contact the subcommittee chairs.

Tobacco Tax Information by State v. 01.27.2020

5

Table of Contents

Tobacco Directory by State

3

*New York and Rhode Island do not currently

have a website for tobacco information.

Please reference the following website for rate maps:

http://www.natocentral.org/tobacco-tax-maps

http://www.in.gov/attorneygeneral/2342.htmhttps://tax.iowa.gov/cigarette-and-tobacco-tax-informationhttps://law.georgia.gov/tobacco-manufacturer-and-brand-compliancehttps://dojmt.gov/consumer/tobacco-sales-and-directory-tobacco-settlement/https://www.ag.idaho.gov/consumer-protection/tobacco-settlement/http://www.scag.gov/civil/tobaccohttps://sa.dor.mo.gov/tax/tobacco/ComplianceListing.aspxhttps://tax.wv.gov/Business/ExciseTax/TobaccoTax/Directory/Pages/TobaccoDirectory.aspxhttps://azdor.gov/businesses-arizona/tobacco-luxury-taxhttp://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/regulatory-and-compliance-resources/https://comptroller.texas.gov/taxes/tobacco/cigarette-fee.phphttp://www.ohioattorneygeneral.gov/Business/Services-for-Business/Tobacco-Directory-Search.aspxhttps://www.oag.state.va.us/14-initiatives/89-virginia-tobacco-directoryhttp://ag.ks.gov/licensing/tobacco-enforcement/directorieshttp://www.nd.gov/tax/user/businesses/formspublications/tobacco-tax/guidelines--publicationshttps://dor.sd.gov/businesses/taxes/cigarette-tobacco/http://www.revenue.nebraska.gov/cig/manufacturer.htmlhttps://www.attorneygeneral.gov/resources/tobacco-enforcement/https://www.tn.gov/revenue/taxes/tobacco-taxes/directory-of-approved-tobacco-product-manufacturers.htmlhttps://www.nmag.gov/tobacco-manufacturers-directory.aspxhttp://www.oag.ok.gov/tobacco-enforcement-unithttp://tax.alaska.gov/programs/programs/reports/index.aspx?60170https://www.doj.state.or.us/oregon-department-of-justice/publications-forms/tobacco-legislation/https://www.atg.wa.gov/tobacco/suppliers-and-manufacturershttp://ag.wyo.gov/tobacco-settlement-unithttps://tax.utah.gov/tobaccohttps://oag.ca.gov/tobacco/directoryhttps://portal.dps.mn.gov/Pages/approved-cigarette-brands.aspxhttps://www.revenue.wi.gov/Pages/Businesses/Tobacco.aspxhttp://www.ag.state.il.us/tobacco/illinoisdirectories.htmlhttps://www.michigan.gov/taxes/0,4676,7-238-43519_43547-470540--,00.htmlhttps://revenue.alabama.gov/business-license/tobacco-tax/https://www.dor.ms.gov/Pages/Tobacco.aspxhttps://www.ag.state.la.us/Tobaccohttps://ncdoj.gov/legal-services/legal-resources/tobacco-lists/https://tax.nv.gov/Forms/Cigarette_and_Other_Tobacco_Products_Tax_Forms/#TobaccoDirectoryhttps://www.colorado.gov/tax/certified-brands-and-manufacturershttp://www.maine.gov/ag/consumer/tobacco/https://revenue.ky.gov/Business/Tobacco-Tax/Pages/default.aspxhttps://www.tax.ny.gov/bus/cig/cigidx.htmhttp://www.marylandattorneygeneral.gov/Pages/Tobacco/statedirectory.aspxhttps://arkansasag.gov/arkansas-lawyer/public-protection/column-two/tobacco/http://ag.hawaii.gov/cjd/tobacco-enforcement-unit/https://ago.vermont.gov/tobacco/http://www.tax.ri.gov/misc/tobacco_notice.phphttp://www.nj.gov/oag/oag_tobacco.htmlhttps://attorneygeneral.delaware.gov/fraud/cpu/tobacco-litigation/https://www.doj.nh.gov/consumer/tobacco/forms.htmhttp://www.ct.gov/drs/cwp/view.asp?a=2015&q=295694https://www.mass.gov/service-details/tobacco-product-manufacturers-directoryhttps://cfo.dc.gov/service/tobacco-directoryhttp://www.in.gov/attorneygeneral/2342.htmhttp://www.in.gov/attorneygeneral/2342.htmhttps://tax.iowa.gov/cigarette-and-tobacco-tax-informationhttps://law.georgia.gov/tobacco-manufacturer-and-brand-compliancehttps://dojmt.gov/consumer/tobacco-sales-and-directory-tobacco-settlement/https://www.ag.idaho.gov/consumer-protection/tobacco-settlement/http://www.scag.gov/civil/tobaccohttps://sa.dor.mo.gov/tax/tobacco/ComplianceListing.aspxhttps://tax.wv.gov/Business/ExciseTax/TobaccoTax/Directory/Pages/TobaccoDirectory.aspxhttps://azdor.gov/businesses-arizona/tobacco-luxury-taxhttp://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/regulatory-and-compliance-resources/https://comptroller.texas.gov/taxes/tobacco/cigarette-fee.phphttp://www.ohioattorneygeneral.gov/Business/Services-for-Business/Tobacco-Directory-Search.aspxhttps://www.oag.state.va.us/14-initiatives/89-virginia-tobacco-directoryhttp://ag.ks.gov/licensing/tobacco-enforcement/directorieshttp://www.nd.gov/tax/user/businesses/formspublications/tobacco-tax/guidelines--publicationshttps://dor.sd.gov/businesses/taxes/cigarette-tobacco/http://www.revenue.nebraska.gov/cig/manufacturer.htmlhttps://www.attorneygeneral.gov/resources/tobacco-enforcement/https://www.tn.gov/revenue/taxes/tobacco-taxes/directory-of-approved-tobacco-product-manufacturers.htmlhttps://www.nmag.gov/tobacco-manufacturers-directory.aspxhttp://www.oag.ok.gov/tobacco-enforcement-unithttp://tax.alaska.gov/programs/programs/reports/index.aspx?60170https://www.doj.state.or.us/oregon-department-of-justice/publications-forms/tobacco-legislation/https://www.atg.wa.gov/tobacco/suppliers-and-manufacturershttp://ag.wyo.gov/tobacco-settlement-unithttps://tax.utah.gov/tobaccohttps://oag.ca.gov/tobacco/directoryhttps://portal.dps.mn.gov/Pages/approved-cigarette-brands.aspxhttps://www.revenue.wi.gov/Pages/Businesses/Tobacco.aspxhttp://www.ag.state.il.us/tobacco/illinoisdirectories.htmlhttps://www.michigan.gov/taxes/0,4676,7-238-43519_43547-470540--,00.htmlhttps://revenue.alabama.gov/business-license/tobacco-tax/https://www.dor.ms.gov/Pages/Tobacco.aspxhttps://www.ag.state.la.us/Tobaccohttps://ncdoj.gov/legal-services/legal-resources/tobacco-lists/https://tax.nv.gov/Forms/Cigarette_and_Other_Tobacco_Products_Tax_Forms/#TobaccoDirectoryhttps://www.colorado.gov/tax/certified-brands-and-manufacturershttp://www.maine.gov/ag/consumer/tobacco/https://revenue.ky.gov/Business/Tobacco-Tax/Pages/default.aspxhttps://www.tax.ny.gov/bus/cig/cigidx.htmhttp://www.marylandattorneygeneral.gov/Pages/Tobacco/statedirectory.aspxhttps://arkansasag.gov/arkansas-lawyer/public-protection/column-two/tobacco/http://ag.hawaii.gov/cjd/tobacco-enforcement-unit/https://ago.vermont.gov/tobacco/http://www.tax.ri.gov/misc/tobacco_notice.phphttp://www.nj.gov/oag/oag_tobacco.htmlhttps://attorneygeneral.delaware.gov/fraud/cpu/tobacco-litigation/https://www.doj.nh.gov/consumer/tobacco/forms.htmhttp://www.ct.gov/drs/cwp/view.asp?a=2015&q=295694https://www.mass.gov/service-details/tobacco-product-manufacturers-directoryhttps://cfo.dc.gov/service/tobacco-directoryhttp://www.in.gov/attorneygeneral/2342.htmhttps://tax.iowa.gov/cigarette-and-tobacco-tax-informationhttps://tax.iowa.gov/cigarette-and-tobacco-tax-informationhttps://law.georgia.gov/tobacco-manufacturer-and-brand-compliancehttps://dojmt.gov/consumer/tobacco-sales-and-directory-tobacco-settlement/https://www.ag.idaho.gov/consumer-protection/tobacco-settlement/http://www.scag.gov/civil/tobaccohttps://sa.dor.mo.gov/tax/tobacco/ComplianceListing.aspxhttps://tax.wv.gov/Business/ExciseTax/TobaccoTax/Directory/Pages/TobaccoDirectory.aspxhttps://azdor.gov/businesses-arizona/tobacco-luxury-taxhttp://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/regulatory-and-compliance-resources/https://comptroller.texas.gov/taxes/tobacco/cigarette-fee.phphttp://www.ohioattorneygeneral.gov/Business/Services-for-Business/Tobacco-Directory-Search.aspxhttps://www.oag.state.va.us/14-initiatives/89-virginia-tobacco-directoryhttp://ag.ks.gov/licensing/tobacco-enforcement/directorieshttp://www.nd.gov/tax/user/businesses/formspublications/tobacco-tax/guidelines--publicationshttps://dor.sd.gov/businesses/taxes/cigarette-tobacco/http://www.revenue.nebraska.gov/cig/manufacturer.htmlhttps://www.attorneygeneral.gov/resources/tobacco-enforcement/https://www.tn.gov/revenue/taxes/tobacco-taxes/directory-of-approved-tobacco-product-manufacturers.htmlhttps://www.nmag.gov/tobacco-manufacturers-directory.aspxhttp://www.oag.ok.gov/tobacco-enforcement-unithttp://tax.alaska.gov/programs/programs/reports/index.aspx?60170https://www.doj.state.or.us/oregon-department-of-justice/publications-forms/tobacco-legislation/https://www.atg.wa.gov/tobacco/suppliers-and-manufacturershttp://ag.wyo.gov/tobacco-settlement-unithttps://tax.utah.gov/tobaccohttps://oag.ca.gov/tobacco/directoryhttps://portal.dps.mn.gov/Pages/approved-cigarette-brands.aspxhttps://www.revenue.wi.gov/Pages/Businesses/Tobacco.aspxhttp://www.ag.state.il.us/tobacco/illinoisdirectories.htmlhttps://www.michigan.gov/taxes/0,4676,7-238-43519_43547-470540--,00.htmlhttps://revenue.alabama.gov/business-license/tobacco-tax/https://www.dor.ms.gov/Pages/Tobacco.aspxhttps://www.ag.state.la.us/Tobaccohttps://ncdoj.gov/legal-services/legal-resources/tobacco-lists/https://tax.nv.gov/Forms/Cigarette_and_Other_Tobacco_Products_Tax_Forms/#TobaccoDirectoryhttps://www.colorado.gov/tax/certified-brands-and-manufacturershttp://www.maine.gov/ag/consumer/tobacco/https://revenue.ky.gov/Business/Tobacco-Tax/Pages/default.aspxhttps://www.tax.ny.gov/bus/cig/cigidx.htmhttp://www.marylandattorneygeneral.gov/Pages/Tobacco/statedirectory.aspxhttps://arkansasag.gov/arkansas-lawyer/public-protection/column-two/tobacco/http://ag.hawaii.gov/cjd/tobacco-enforcement-unit/https://ago.vermont.gov/tobacco/http://www.tax.ri.gov/misc/tobacco_notice.phphttp://www.nj.gov/oag/oag_tobacco.htmlhttps://attorneygeneral.delaware.gov/fraud/cpu/tobacco-litigation/https://www.doj.nh.gov/consumer/tobacco/forms.htmhttp://www.ct.gov/drs/cwp/view.asp?a=2015&q=295694https://www.mass.gov/service-details/tobacco-product-manufacturers-directoryhttps://cfo.dc.gov/service/tobacco-directoryhttp://www.in.gov/attorneygeneral/2342.htmhttps://tax.iowa.gov/cigarette-and-tobacco-tax-informationhttps://law.georgia.gov/tobacco-manufacturer-and-brand-compliancehttps://law.georgia.gov/tobacco-manufacturer-and-brand-compliancehttps://dojmt.gov/consumer/tobacco-sales-and-directory-tobacco-settlement/https://www.ag.idaho.gov/consumer-protection/tobacco-settlement/http://www.scag.gov/civil/tobaccohttps://sa.dor.mo.gov/tax/tobacco/ComplianceListing.aspxhttps://tax.wv.gov/Business/ExciseTax/TobaccoTax/Directory/Pages/TobaccoDirectory.aspxhttps://azdor.gov/businesses-arizona/tobacco-luxury-taxhttp://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/regulatory-and-compliance-resources/https://comptroller.texas.gov/taxes/tobacco/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.gov/tobacco-enforcement-unithttp://tax.alaska.gov/programs/programs/reports/index.aspx?60170https://www.doj.state.or.us/oregon-department-of-justice/publications-forms/tobacco-legislation/https://www.atg.wa.gov/tobacco/suppliers-and-manufacturershttp://ag.wyo.gov/tobacco-settlement-unithttps://tax.utah.gov/tobaccohttps://oag.ca.gov/tobacco/directoryhttps://portal.dps.mn.gov/Pages/approved-cigarette-brands.aspxhttps://www.revenue.wi.gov/Pages/Businesses/Tobacco.aspxhttp://www.ag.state.il.us/tobacco/illinoisdirectories.htmlhttps://www.michigan.gov/taxes/0,4676,7-238-43519_43547-470540--,00.htmlhttps://revenue.alabama.gov/business-license/tobacco-tax/https://www.dor.ms.gov/Pages/Tobacco.aspxhttps://www.ag.state.la.us/Tobaccohttps://ncdoj.gov/legal-services/legal-resources/tobacco-lists/https://tax.nv.gov/Forms/Cigarette_and_Other_Tobacco_Products_Tax_Forms/#TobaccoDirectoryhttps://www.colorado.gov/tax/certified-brands-and-manufacturershttp://www.maine.gov/ag/consumer/tobacco/https://revenue.ky.gov/Business/Tobacco-Tax/Pages/default.aspxhttps://www.tax.ny.gov/bus/cig/cigidx.htmhttp://www.marylandattorneygeneral.gov/Pages/Tobacco/statedirectory.aspxhttps://arkansasag.gov/arkansas-lawyer/public-protection/column-two/tobacco/http://ag.hawaii.gov/cjd/tobacco-enforcement-unit/https://ago.vermont.gov/tobacco/http://www.tax.ri.gov/misc/tobacco_notice.phphttp://www.nj.gov/oag/oag_tobacco.htmlhttps://attorneygeneral.delaware.gov/fraud/cpu/tobacco-litigation/https://www.doj.nh.gov/consumer/tobacco/forms.htmhttp://www.ct.gov/drs/cwp/view.asp?a=2015&q=295694https://www.mass.gov/service-details/tobacco-product-manufacturers-directoryhttps://cfo.dc.gov/service/tobacco-directoryhttp://www.in.gov/attorneygeneral/2342.htmhttps://tax.iowa.gov/cigarette-and-tobacco-tax-informationhttps://law.georgia.gov/tobacco-manufacturer-and-brand-compliancehttps://dojmt.gov/consumer/tobacco-sales-and-directory-tobacco-settlement/https://www.ag.idaho.gov/consumer-protection/tobacco-settlement/http://www.scag.gov/civil/tobaccohttps://sa.dor.mo.gov/tax/tobacco/ComplianceListing.aspxhttps://tax.wv.gov/Business/ExciseTax/TobaccoTax/Directory/Pages/TobaccoDirectory.aspxhttps://azdor.gov/businesses-arizona/tobacco-luxury-taxhttp://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/regulatory-and-compliance-resources/https://comptroller.texas.gov/taxes/tobacco/cigarette-fee.phphttp://www.ohioattorneygeneral.gov/Business/Services-for-Business/Tobacco-Directory-Search.aspxhttps://www.oag.state.va.us/14-initiatives/89-virginia-tobacco-directoryhttp://ag.ks.gov/licensing/tobacco-enforcement/directorieshttp://www.nd.gov/tax/user/businesses/formspublications/tobacco-tax/guidelines--publicationshttp://www.nd.gov/tax/user/businesses/formspublications/tobacco-tax/guidelines--publicationshttps://dor.sd.gov/businesses/taxes/cigarette-tobacco/http://www.revenue.nebraska.gov/cig/manufacturer.htmlhttps://www.attorneygeneral.gov/resources/tobacco-enforcement/https://www.tn.gov/revenue/taxes/tobacco-taxes/directory-of-approved-tobacco-product-manufacturers.htmlhttps://www.nmag.gov/tobacco-manufacturers-directory.aspxhttp://www.oag.ok.gov/tobacco-enforcement-unithttp://tax.alaska.gov/programs/programs/reports/index.aspx?60170https://www.doj.state.or.us/oregon-department-of-justice/publications-forms/tobacco-legislation/https://www.atg.wa.gov/tobacco/suppliers-and-manufacturershttp://ag.wyo.gov/tobacco-settlement-unithttps://tax.utah.gov/tobaccohttps://oag.ca.gov/tobacco/directoryhttps://portal.dps.mn.gov/Pages/approved-cigarette-brands.aspxhttps://www.revenue.wi.gov/Pages/Businesses/Tobacco.aspxhttp://www.ag.state.il.us/tobacco/illinoisdirectories.htmlhttps://www.michigan.gov/taxes/0,4676,7-238-43519_43547-470540--,00.htmlhttps://revenue.alabama.gov/business-license/tobacco-tax/https://www.dor.ms.gov/Pages/Tobacco.aspxhttps://www.ag.state.la.us/Tobaccohttps://ncdoj.gov/legal-services/legal-resources/tobacco-lists/https://tax.nv.gov/Forms/Cigarette_and_Other_Tobacco_Products_Tax_Forms/#TobaccoDirectoryhttps://www.colorado.gov/tax/certified-brands-and-manufacturershttp://www.maine.gov/ag/consumer/tobacco/https://revenue.ky.gov/Business/Tobacco-Tax/Pages/default.aspxhttps://www.tax.ny.gov/bus/cig/cigidx.htmhttp://www.marylandattorneygeneral.gov/Pages/Tobacco/statedirectory.aspxhttps://arkansasag.gov/arkansas-lawyer/public-protection/column-two/tobacco/http://ag.hawaii.gov/cjd/tobacco-enforcement-unit/https://ago.vermont.gov/tobacco/http://www.tax.ri.gov/misc/tobacco_notice.phphttp://www.nj.gov/oag/oag_tobacco.htmlhttps://attorneygeneral.delaware.gov/fraud/cpu/tobacco-litigation/https://www.doj.nh.gov/consumer/tobacco/forms.htmhttp://www.ct.gov/drs/cwp/view.asp?a=2015&q=295694https://www.mass.gov/service-details/tobacco-product-manufacturers-directoryhttps://cfo.dc.gov/service/tobacco-directoryhttp://www.in.gov/attorneygeneral/2342.htmhttps://tax.iowa.gov/cigarette-and-tobacco-tax-informationhttps://law.georgia.gov/tobacco-manufacturer-and-brand-compliancehtt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acco-tax/https://www.dor.ms.gov/Pages/Tobacco.aspxhttps://www.ag.state.la.us/Tobaccohttps://ncdoj.gov/legal-services/legal-resources/tobacco-lists/https://tax.nv.gov/Forms/Cigarette_and_Other_Tobacco_Products_Tax_Forms/#TobaccoDirectoryhttps://www.colorado.gov/tax/certified-brands-and-manufacturershttp://www.maine.gov/ag/consumer/tobacco/https://revenue.ky.gov/Business/Tobacco-Tax/Pages/default.aspxhttps://www.tax.ny.gov/bus/cig/cigidx.htmhttp://www.marylandattorneygeneral.gov/Pages/Tobacco/statedirectory.aspxhttps://arkansasag.gov/arkansas-lawyer/public-protection/column-two/tobacco/http://ag.hawaii.gov/cjd/tobacco-enforcement-unit/https://ago.vermont.gov/tobacco/http://www.tax.ri.gov/misc/tobacco_notice.phphttp://www.nj.gov/oag/oag_tobacco.htmlhttps://attorneygeneral.delaware.gov/fraud/cpu/tobacco-litigation/https://www.doj.nh.gov/consumer/tobacco/forms.htmhttp://www.ct.gov/drs/cwp/view.asp?a=2015&q=295694https://www.mass.gov/service-details/tobacco-product-manufacturers-directoryhttps://cfo.dc.gov/service/tobacco-directoryhttp://www.in.gov/attorneygeneral/2342.htmhttps://tax.iowa.gov/cigarette-and-tobacco-tax-informationhttps://law.georgia.gov/tobacco-manufacturer-and-brand-compliancehttps://dojmt.gov/consumer/tobacco-sales-and-directory-tobacco-settlement/https://www.ag.idaho.gov/consumer-protection/tobacco-settlement/http://www.scag.gov/civil/tobaccohttps://sa.dor.mo.gov/tax/tobacco/ComplianceListing.aspxhttps://tax.wv.gov/Business/ExciseTax/TobaccoTax/Directory/Pages/TobaccoDirectory.aspxhttps://azdor.gov/businesses-arizona/tobacco-luxury-taxhttp://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/regulatory-and-compliance-resources/https://comptroller.texas.gov/taxes/tobacco/cigarette-fee.phphttp://www.ohioattorneygeneral.gov/Business/Services-for-Business/Tobacco-Directory-Search.aspxhttps://www.oag.state.va.us/14-initiatives/89-virginia-tobacco-directoryhttp://ag.ks.gov/licensing/tobacco-enforcement/directorieshttp://www.nd.gov/tax/user/businesses/formspublications/tobacco-tax/guidelines--publicationshttps://dor.sd.gov/businesses/taxes/cigarette-tobacco/http://www.revenue.nebraska.gov/cig/manufacturer.htmlhttps://www.attorneygeneral.gov/resources/tobacco-enforcement/https://www.attorneygeneral.gov/resources/tobacco-enforcement/https://www.tn.gov/revenue/taxes/tobacco-taxes/directory-of-approved-tobacco-product-manufacturers.htmlhttps://www.nmag.gov/tobacco-manufacturers-directory.aspxhttp://www.oag.ok.gov/tobacco-enforcement-unithttp://tax.alaska.gov/programs/programs/reports/index.aspx?60170https://www.doj.state.or.us/oregon-department-of-justice/publications-forms/tobacco-legislation/https://www.atg.wa.gov/tobacco/suppliers-and-manufacturershttp://ag.wyo.gov/tobacco-settlement-unithttps://tax.utah.gov/tobaccohttps://oag.ca.gov/tobacco/directoryhttps://portal.dps.mn.gov/Pages/approved-cigarette-brands.aspxhttps://www.revenue.wi.gov/Pages/Businesses/Tobacco.aspxhttp://www.ag.state.il.us/tobacco/illinoisdirectories.htmlhttps://www.michigan.gov/taxes/0,4676,7-238-43519_43547-470540--,00.htmlhttps://revenue.alabama.gov/business-license/tobacco-tax/https://www.dor.ms.gov/Pages/Tobacco.aspxhttps://www.ag.state.la.us/Tobaccohttps://ncdoj.gov/legal-services/legal-resources/tobacco-lists/https://tax.nv.gov/Forms/Cigarette_and_Other_Tobacco_Products_Tax_Forms/#TobaccoDirectoryhttps://www.colorado.gov/tax/certified-brands-and-manufacturershttp://www.maine.gov/ag/consumer/tobacco/https://revenue.ky.gov/Business/Tobacco-Tax/Pages/default.aspxhttps://www.tax.ny.gov/bus/cig/cigidx.htmhttp://www.marylandattorneygeneral.gov/Pages/Tobacco/statedirectory.aspxhttps://arkansasag.gov/arkansas-lawyer/public-protection/column-two/tobacco/http://ag.hawaii.gov/cjd/tobacco-enforcement-unit/https://ago.vermont.gov/tobacco/http://www.tax.ri.gov/misc/tobacco_notice.phphttp://www.nj.gov/oag/oag_tobacco.htmlhttps://attorneygeneral.delaware.gov/fraud/cpu/tobacco-litigation/https://www.doj.nh.gov/consumer/tobacco/forms.htmhttp://www.ct.gov/drs/cwp/view.asp?a=2015&q=295694https://www.mass.gov/service-details/tobacco-product-manufacturers-directoryhttps://cfo.dc.gov/service/tobacco-directoryhttp://www.in.gov/attorneygeneral/2342.htmhttps://tax.iowa.gov/cigarette-and-tobacco-tax-informationhttps://law.georgia.gov/tobacco-manufacturer-and-brand-compliancehttps://dojmt.gov/consumer/tobacco-sales-and-directory-tobacco-settlement/https://www.ag.idaho.gov/consumer-protection/tobacco-settlement/http://www.scag.gov/civil/tobaccohttps://sa.dor.mo.gov/tax/tobacco/ComplianceListing.aspxhttps://tax.wv.gov/Business/ExciseTax/TobaccoTax/Directory/Pages/TobaccoDirectory.aspxhttps://azdor.gov/businesses-arizona/tobacco-luxury-taxhttp://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/regulatory-and-compliance-resources/https://comptroller.texas.gov/taxes/tobacco/cigarette-fee.phphttp://www.ohioattorneygeneral.gov/Business/Services-for-Business/Tobacco-Directory-Search.aspxhttps://www.oag.state.va.us/14-initiatives/89-virgin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