§ 46.212 - Cigarettes in vending machines.

Related Notices
- 02-25999. Correcting amendments. 02-25999. Delegation of Authority; Correction
- 02-4386. Final rule (Treasury decision). 02-4386. Delegation of Authority

Latest version.

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.

                    
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