In addition, G. Section 13 e of chapter 64C provides that: The cost to the retailer is the base cost of the cigarettes to the retailer plus the retailer's overhead costs and expenses and the cost to the wholesaler is the base cost of the cigarettes to the wholesaler plus the wholesaler's overhead costs and expenses. Massachusetts defines the base cost of cigarettes as the invoice cost of the cigarettes to the retailer or wholesaler or the replacement cost of the cigarettes within thirty days prior to the date of sale in the quantity last purchased, if lower , less all trade discounts except customary discounts for cash.
The cigarette excise imposed by G. The Commissioner periodically announces retailers' and wholesalers' presumptive minimum cost of cigarettes, which is the lowest price at which cigarettes may be sold. The applicable presumptive minimum cost of selling cigarettes is percent of the base cost of the cigarettes for retailers, percent for wholesalers and For cigarette excise purposes, generally, a "manufacturer's coupon" is a coupon issued by the manufacturer to be redeemed by a retail purchaser of the product being promoted.
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The coupon may be presented by the consumer either at the time of the retail sale, or mailed or presented to the manufacturer as a rebate after the retail sale. If the manufacturer's coupon presented to the retailer at the time of retail sale does not reduce the retail price of the cigarettes below the applicable presumptive minimum cost, it is allowable.
However, the manufacturer's promotional coupon program must otherwise conform to the requirements of G. A manufacturer's coupon that is redeemed directly by the manufacturer for either cash or goods is also permitted by the Department since the statute regulates only pricing i as between a wholesaler and a retailer, and ii as between a retailer and the consumer. Coupons attached to a pack of cigarettes by a manufacturer or his representatives after a retailer's purchase from a wholesaler are prohibited if the coupons reduce the consumer's retail sales price of cigarettes below the applicable presumptive minimum cost of the retailer as an illegal buydown pursuant to Directive , G.
However, a similar coupon presented to a retailer that does not reduce the price to the customer below the presumptive minimum price is allowed.
Marlborough, Massachusetts Tobacco Shop
Cigarette coupons presented by the consumer at the time of sale that do not reduce the retail sales price of cigarettes below the applicable presumptive minimum cost are permitted in Massachusetts. If a consumer mails a coupon to a manufacturer for redemption, the coupon is not considered to impact the presumptive minimum cost or pricing structure and is therefore allowable.
If a manufacturer attaches a coupon to a pack of cigarettes after the retailer purchases from the wholesaler and the coupon reduces the consumer's retail sales price of cigarettes below the applicable presumptive minimum cost, the coupon is prohibited. If you would like to continue helping us improve Mass.
A. Restrictions on Smoking in Public Places and Workplaces
Massachusetts Department of Revenue Referenced Sources: Massachusetts General Laws. Lori Ehrlich, D-Marblehead, a co-sponsor of several of the provisions. The proposal would also ban the sale of tobacco products in pharmacies, which at least cities and towns have already outlawed and many pharmacy chains have implemented on their own. Newburyport is among several communities that set the minimum age at But Ipswich, Wenham and Boxford still allow tobacco purchases at age Michael Seilback, a spokesman for the American Lung Association, said most smokers pick up the habit before they turn Despite a 60 percent decline in youth smokers in recent decades, he said, tobacco use remains a leading cause of preventable illness and premature death.
Centers for Disease Control and Prevention.
B. Tobacco Excise Taxes
A recent survey by the state Department of Public Health found about 14 percent of young adults smoke cigarettes. There also has been a proliferation of vaping and e-cigarette use among teens and young adults, Seilback said, which concerns public health officials. State law gives local health boards far-reaching, independent power, including the authority to enact regulations that are tougher than state and national law. As a result, anti-smoking campaigns have resulted in a patchwork of local smoking ages. Retailers strongly oppose raising the state's minimum age to 21, citing concerns it will hurt sales by sending tobacco buyers across state lines.
While the proposal would set new fines for retailers who sell tobacco products to underage smokers, there are no penalties for possession under the age limit. House minority leader Brad Jones, R-North Reading, pitched an amendment authorizing police to confiscate tobacco from underage smokers.
Federal regulations prohibit manufacturers, distributors or retailers from selling or distributing any cigarette package that contains fewer than 20 cigarettes. Retailers are also prohibited from breaking or otherwise opening any cigarette or smokeless tobacco package to sell or distribute individual cigarettes or any quantity of cigarette tobacco or smokeless tobacco that is smaller than the smallest package distributed by the manufacturer for individual consumer use. Of those: In addition, among all 50 states and the District of Columbia: Among these: In the case of California, limited preemption exists concerning penalties for violation of certain state youth access laws.
This means sales from vending machines selling cigarettes and smokeless tobacco are prohibited except in facilities where the retailer ensures that no person younger than 18 is permitted to enter at any time. In addition, 48 states and the District of Columbia have laws restricting the placement of tobacco product vending machines; only New Hampshire and New Jersey do not.
Idaho extends this ban to electronic cigarettes and related products as well.
State Tobacco Cessation Coverage
All 50 states and the District of Columbia require the licensing of certain entities that sell, distribute or manufacture tobacco products. More specifically: Laws in 28 states and the District of Columbia include provisions that penalize a retailer who furnishes tobacco products to minors by a possible suspension or revocation of their license, generally after multiple offenses. Six of these states apply this penalty to electronic cigarette retailers as well. Twenty-nine states and the District of Columbia have passed some form of smoker protection law that makes smokers a protected class legally, which does not allow businesses to make decisions about hiring, compensation, etc.
The American Lung Association does not support elevating smokers to a protected class legally. Eight states and the District of Columbia have some state restrictions on tobacco advertising and promotion. Some of these advertising restrictions may be part of state law but not enforced due to a Supreme Court decision striking down advertising restrictions in Massachusetts. In addition, any such message or advertisement may not contain the brand name of any tobacco product or the name of any tobacco company. Six states require tobacco product disclosure information.
Requirements include: Massachusetts passed a state law to prohibit new public pension funds from investing in stocks, securities or other obligations of any company that derives more than 15 percent of its revenue from the sale of tobacco products and requires divestment of existing investments. In Minnesota, the Minnesota State Investment Board passed a resolution in requiring all equity managers to divest shares of any company which obtained more than 15 percent of its revenues from the manufacture of consumer tobacco products, which was accomplished by June 30,