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Cigarette and Tobacco Tax

A “cigarette vending machine” is any self-service device offered for public use that, upon payment, dispenses cigarettes, including roll-your-own machines that assemble and dispense cigarettes. Despite the name, a “cigarette vending machine” does not have to dispense cigarettes. A “cigarette vending machine” may also dispense tobacco products, alternative nicotine products, and vapor products.

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Cigarettes, tobacco products, alternative nicotine products, and vapor products are highly regulated under local, state, and federal law. Violating these laws may result in civil and criminal penalties. You may want to consult your own experts before selling or distributing any of these items. 

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