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If a purchaser chooses to do this, they must post a surety bond and complete Form 04-623, "Application to Purchase Cigarette Tax Stamps on Deferred Payment Basis." Exempt from the cigarette tax are sales to authorized military personnel by a military exchange, commissary or ship store, and sales by an Indian reservation business located within in Indian reservation to members of the reservation

If youre looking for useful information and advice, heres a handy guide to the difference between e-cigarettes and vapes

He predicted the new tax will have something of a catastrophic effect on the rapidly growing industry surrounding vaping, which has only been around for about a decade

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