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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter B - Tobacco |
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Part 46 - Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes |
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Subpart I - Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 |
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Inventories |
§ 46.212 - Cigarettes in vending machines.
Latest version.
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You do not have to inventory cigarettes held in a vending machine for retail sale, provided:
(a) The vending machine holding the cigarettes is placed at a location where retail sales occur, and
(b) The cigarettes are ready to be dispensed by a consumer.