IPCPR Legislative | Shipping in Massachusetts

Shipping in Massachusetts

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Shipping in Massachusetts

Mail order or internet sales are subject to restrictions described in 940 CMR 22.05 (1)(a) and (b), which provide that it shall be an unfair or deceptive act or practice for any person who sells or distributes cigars or little cigars directly to consumers within Massachusetts to engage in sampling of cigars or little cigars or promotional give-aways of cigars or little cigars and engage in breaking or otherwise opening any little cigar package to sell or distribute individual little cigars or a number of unpackaged or repackaged little cigars.

 

940 CMR 22.05: Point of Sale Restrictions

 

In addition, federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.  Massachusetts has PACT Act reporting forms for roll-your-own tobacco and smokeless tobacco.

 

15 U.S.C. §§ 375 to 378

 

PACT Act Form: Massachusetts State Tobacco Report – RYT and smokeless

 

Form CT-MM T

 

No person or entity is permitted to act as a tobacco distributor or retailer in Massachusetts without being licensed. Anyone who plans to distribute or sell cigars, smoking tobacco, or smokeless tobacco must register for sales tax (at www.mass.gov/dor) and obtain a Distributor License for Cigars and Smoking Tobacco (Form CT-CDL) and/or a Tobacco Retailer License (Form CT-RL).

 

Mass. Gen. Laws ch. 62C § 16: Filing of returns by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64L to 64M and 138

 

Mass. Gen. Laws ch. 62C § 67: Licenses and registration certificates of taxpayers under chapters 64A, 64C, 64E to 64J or 64M

 

Mass. Gen. Laws ch. 64C §7B(a): Definitions; cigar distributor

 

Additional information about licensing in Massachusetts is available at the Operating Your Business link above.

Verification of age through the mail or internet shall consist of, at minimum, verification that the purchaser is of the Minimum Legal Sales Age through a commercially available database, or aggregate of databases, that is regularly used by government and business for the purpose of age and identity verification and use of a method of mailing, shipping, or delivery that requires signature of a person who is of the Minimum Legal Sales Age before the shipping package is released to the purchaser.

 

940 CMR 22.05(4)(a): Mail-order or internet sales that are subject to verification that the purchaser is at least the Minimum Legal Sales Age

 

In addition, the federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

15 U.S.C. §§ 375 to 378

Massachusetts imposes an excise tax on all cigars and smoking tobacco that a cigar distributor imports or causes to be imported into the commonwealth, or that he manufactures in the commonwealth. Every cigar distributor authorized by the commissioner to make returns and pay the excise on cigars or smoking tobacco sold, shipped, or delivered by him to any person in the commonwealth is liable for the collection and payment of the excise on all cigars and smoking tobacco sold, shipped, or delivered. This tax is imposed on cigar distributors at the time cigars or smoking tobacco are manufactured, purchased, imported, received, or acquired in the commonwealth.

 

Every cigar retailer or resident in possession of cigars or smoking tobacco upon which the excise has not previously been paid is liable for the tax. The amount of the excise advanced and paid by a cigar distributor or cigar retailer will be added to the sales price of the cigars or smoking tobacco.

 

Mass. Gen. Laws ch. 64C §7B(b)

 

Additional information about taxation in Massachusetts, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.

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