A person cannot offer for sale or sell other tobacco product in the District without having first obtained a license or licenses from the Mayor. Additional information about licensing in the District of Columbia is available at the Operating Your Business link above.
In addition, any person other than a consumer who transports other tobacco products over the public highways, roads, streets, waterways, or other public space within the District, must have in his actual possession invoices or delivery tickets for the other tobacco products. These documents must show the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of the other tobacco products transported.
If the other tobacco products are consigned to or purchased by any person in the District, the purchaser or consignee must be a person authorized to possess untaxed other tobacco products in the District. If the invoice or delivery ticket specifies that the other tobacco products are to be delivered to any person in any state or jurisdiction other than the District, such person must be licensed under the laws of the other state or jurisdiction to engage in the business of selling other tobacco products within that state or jurisdiction.
The 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.
There are no specific provisions in District of Columbia law that address age verification in the context of shipping other tobacco products. However, it is illegal to sell, give, or furnish any cigarette or other tobacco product to, or purchase any cigarette or other tobacco product on behalf of, any person under 18 years of age. In addition, the federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.
Tax on other tobacco products is to be reported on the FR-1000Q Tobacco Products Excise Quarterly Tax Return. Persons are still required to file a return with the District of Columbia Office of Tax and Revenue even if no tax is due for the reporting period. In addition, each distributor must retain itemized invoices and any supporting documentation used to complete this form for five years from the due date, or filing date of the report, whichever is later.
Additional information about taxation in Washington, DC including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.
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Questions? Comments? Interested in Getting Involved? Contact the IPCPR Legislative Team!