Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to a natural disaster. Learn more about disaster relief.
It is a tax on the distributor for the sale, use, consumption, handling or distribution of cigars, pipe tobacco, chewing tobacco and other forms of tobacco, except cigarettes. Tax is due:
If the products are within this state and tax has not been imposed, other persons in the chain of possession may be liable for the tax.
The tax is reported on the excise tax return.