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Cigarette Sales Below Cost Act

The Cigarette Sales Below Cost Act prohibits retailers and wholesalers from selling cigarettes at prices below cost to lessen competition. The calculators below can be used to calculate either the minimum price set by law or an alternate price that meets legal requirements. The lowest approved minimum markup is 0.44%, effective May 1, 2018 until April 30, 2019, or until a lower percentage is approved, whichever is earlier.

Cigarette Price Calculators


Links for Cigarette Sales Below Cost Act
Business Tax Types
Tobacco Tax
Tax Information
Cigarette Sales Below Cost Act
  Retailer to Consumer Cigarette Minimum Price Calculation
  Wholesalers Cigarette Cost of Doing Business
  Subwholesaler to Retailer Cigarette Minimum Price Calculation
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