27 C.F.R. § 46.212 Cigarettes in vending machines.
Title 27 - Alcohol, Tobacco Products and Firearms
You do not have to inventory cigarettes held in a vending machine for retail sale, provided: (a) The vending machine holding the cigarettes is placed at a location where retail sales occur, and (b) The cigarettes are ready to be dispensed by a consumer.
Title 27: Alcohol, Tobacco and Firearms
PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart I—Floor Stocks Tax on Cigarettes Held for Sale on January 1, 2000 and on January 1, 2002
Inventories
§ 46.212 Cigarettes in vending machines.
