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PA Bulletin, Doc. No. 02-1318



Cigarette Tax Notice

[32 Pa.B. 3675]

   Under section 227-A of the Fiscal Code (72 P. S. § 227-A), the Department of Revenue (Department) hereby announces the lowest cost of the stamping agent, wholesaler and retailer, respectively, effective July 15, 2002, as follows:

Premium Brands
(a.k.a. Kings and Regulars)
Generic Brands
Cost of the Stamping Agent
   (for sales to wholesalers)
$37.64 $34.94
Cost of the Wholesaler
   (for sales to retailers)
$39.15 $36.34
Cost of the Retailer
   (for sales to retail customers)
$41.50 $38.52

   The Department considers these costs as presumptive minimum costs. Cigarette stamping agents, wholesalers and retailers are prohibited from selling cigarettes at a price lower than their respective presumptive minimum costs. These costs are listed on a per carton basis, 10 packs of cigarettes per carton, 20 cigarettes per pack. To determine the presumptive minimum price per pack of cigarettes, one should divide the costs listed by ten and round to the nearest hundredth of a percent. For example, the presumptive minimum price of a pack of cigarettes sold by a retailer to a consumer is $4.15 for premium brands ($41.50/10), $3.86 for generic brands ($38.52/10). Cigarette dealers who either sell cigarettes under a different packaging setup (that is, eight packs per carton) or sell cigarettes that do not qualify as premium or generic brands (that is, subgeneric, foreign or specialty cigarettes) as described are prohibited from selling cigarettes at a price lower than the cost of the stamping agent, cost of the wholesaler or cost of the retailer, respectively, as further defined and explained in the Department's cigarette tax regulations, 61 Pa. Code Part I, Subpart B, Article III (relating to cigarette and beverage taxes).

   Cigarette dealers wishing to prove a cost different from the Department's presumptive costs must follow the procedures listed under 61 Pa. Code Chapter 76 (relating to unfair sales of cigarettes).


[Pa.B. Doc. No. 02-1318. Filed for public inspection July 26, 2002, 9:00 a.m.]

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