HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
Rule: 42.31.307 Prev     Up     Next    
Rule Title: PREMIUM PROMOTIONS
Add to My Favorites
Add to Favorites
Department: REVENUE, DEPARTMENT OF
Chapter: MISCELLANEOUS TAX -- COMMERCIAL ACTIVITIES
Subchapter: Credit Limitations for Tobacco Products
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

Printer Friendly Version

42.31.307    PREMIUM PROMOTIONS

(1) Manufacturer's premiums may be attached to cigarette packs or cartons without being considered in violation of minimum pricing under the following conditions:

(a) the department is notified of the promotion at least two weeks in advance of the beginning date of the promotion; and

(b) the premiums are packaged along with each carton or package of cigarettes, or specifically identified as associated with the sale of a particular cigarette or carton of cigarettes. For example, a promotional display may designate a free item will be provided with each purchase of a carton of a specific brand of cigarettes. The item may be physically a part of the promotional display;

(i) manufacturer's representatives may attach premiums at the retail locations;

(ii) there is a written contract between the manufacturer and the wholesaler, subjobber or independent jobber directing the attachment of premiums.

(2) Contractual arrangements and payment for premium attachment services must be documented in a manner consistent with standard business practices and may not be netted against invoices for cigarettes.

History: 16-10-104, MCA; IMP, 16-10-301, MCA; NEW, 1992 MAR p. 668, Eff. 3/27/92.


 

 
MAR Notices Effective From Effective To History Notes
3/27/1992 Current History: 16-10-104, MCA; IMP, 16-10-301, MCA; NEW, 1992 MAR p. 668, Eff. 3/27/92.
Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security