Tobacco Products - Guidance Publications

Administrative Notices

• 2016-21 Cigarette Tax Credit Purchase Bond Computation. Calculation of Average Wholesale Price of Inventories of Tobacco Products Other Than Cigarettes for Tobacco Retailers.

• 2010-26 Tobacco Products Excise Tax. Use by a Consumer of a Machine that Manufactures Cigarettes and is Located at a Retail Dealer's Place of Business is Considered to be the Illegal Manufacturing and Sale of Unstamped Cigarettes.

• 2001-21 Tobacco Products State Tax Commissioner's Policy Statement Concerning Implementation of the Tobacco Products Excise Tax Act - Specifically Other Tobacco Products, Included in WV Code § 11-17 Passed April 13, 2001, Effective January 1, 2002.

• 2001-17 Sellers of Cigarettes, Tobacco Products for Cigarette Wrappers Licensing Requirements and Cigarettes Produced for Export/Imported Cigarettes; Unfair Trade Practices For Cigarettes: State Tax Commissioner's policy statement concerning licensing requirements; prohibitions and requirements for cigarettes produced for export and/or imported cigarettes and unfair trade practices, WV Code § 11-12-4a; 60-9 (Senate Bill No. 475 passed March 11, 2000, in effect June 9, 2000 (ninety days from passage)).