Frequently Asked Questions (FAQs): Tobacco
Tobacco General
What other federal laws relate to tobacco products and who enforces these other federal laws?
Floor Stocks Tax
Who is liable for the floor stocks tax?
Floor Stocks Tax: Inventory
Why do I have to take an inventory?
When do I have to take an inventory?
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?
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?
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?
"Roll-your-own Cigarette Machines" and Other Machines for Making Tobacco Products Used by Consumers
How do I apply for a TTB permit?
How much does a TTB permit cost?