Chapter 232 - TOBACCO TAX
- Rule 701-232.1 - Definitions
- Rule 701-232.2 - Permits
- Rule 701-232.3 - Distributor bond
- Rule 701-232.4 - Tax on tobacco products
- Rule 701-232.5 - Tax on little cigars
- Rule 701-232.6 - Distributor returns
- Rule 701-232.7 - Credits and refunds of taxes
- Rule 701-232.8 - Consumer's return
- Rule 701-232.9 - Transporter's report
- Rule 701-232.10 - Free samples
- Rule 701-232.11 - Sales exempt from tax
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- Rule 701-232.1 - [Effective 4/23/2025] Definitions
- Rule 701-232.2 - [Effective 4/23/2025] Permits
- Rule 701-232.3 - [Effective 4/23/2025] Distributor bond
- Rule 701-232.4 - [Effective 4/23/2025] Tax on tobacco products
- Rule 701-232.5 - [Effective 4/23/2025] Tax on little cigars
- Rule 701-232.6 - [Effective 4/23/2025] Distributor returns
- Rule 701-232.7 - [Effective 4/23/2025] Credits and refunds of taxes
- Rule 701-232.8 - [Effective 4/23/2025] Consumer's return
- Rule 701-232.9 - [Effective 4/23/2025] Transporter's report
- Rule 701-232.10 - [Effective 4/23/2025] Free samples
- Rule 701-232.11 - [Effective 4/23/2025] Sales exempt from tax