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Are cigarettes marked “not for sale” or “complimentary” subject to the new Floor Stocks Tax in 2002?

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Are cigarettes marked “not for sale” or “complimentary” subject to the new Floor Stocks Tax in 2002?

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If cigarettes are sold “complimentary/not for sale” as a promotion such as “buy two, get one free,” all three packs of cigarettes are subject to floor stocks tax and must be included in the book or record inventory.

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