Sales Tax | Midpage40-25-1Definitions. (Amended by Act 2026-50)40-25-2Who Is Liable for Tax; Amount; Local Tax or Fee.40-25-2.1Tax on Cigar Wrappers.40-25-2.2Floor-Stock Tax on Tobacco Products Owned by Permitted Wholesaler.40-25-3Design, Name, Etc., of Stamps.40-25-4Method and Time of Affixing Stamps.40-25-4.1Wholesalers and Distributors to Affix Stamps. (Amended by Act 2026-50)40-25-5Discounts Allowed for Handling Stamps; Consignment of Stamps.40-25-6Fraud in Use or Reuse of Stamps; Counterfeit Stamps.40-25-7Drop Shipments.40-25-8Seizure and Destruction of Contraband. (Amended by Act 2026-50)40-25-8.1Transportation of Certain Tobacco Products - Permit Requirements. (Amended by Act 2026-50)40-25-8.2Transportation of Certain Tobacco Products - Proof of Destination.40-25-9Procedure When Goods Are Confiscated.40-25-10Department May Compromise Confiscation; Rules and Regulations Governing Interstate Common Carriers.40-25-11Statements of Common Carriers, Contract Carriers, Buses, Etc. (Amended by Act 2026-50)40-25-12Enforcement by Inspection; Penalties for Interfering with Inspection.40-25-13Records.40-25-14Filing of Monthly Report and Customs Certificates.40-25-15Nontaxable Sales.40-25-16Persons Not Qualifying as Wholesalers or Jobbers; Permit for Wholesalers or Jobbers; Revocation Procedure.40-25-16.1Monthly Reporting Requirements; Online Listing of Qualified or Registered Entities. (Amended by Act 2026-50)40-25-17Sales by Wholesale Dealer.40-25-18Evasion of Stamp Tax. (Amended by Act 2026-50)40-25-19Transporting and Distributing Tobacco Products.40-25-20Reusing or Refilling Boxes, Packages and Containers.40-25-22Effect of Federal Legislation.40-25-23Disposition of Funds.40-25-24Sale, Purchase, Receipt, Etc., of Goods Not Stamped; Penalty.40-25-25Presumption Arising from Possession of Unstamped Tobacco Products. (Amended by Act 2026-50)40-25-26Administration and Enforcement of Article; Examination of Books, Records, Etc.40-25-26.1Rulemaking Authority.40-25-27Supplies Provided to Department; Expenses Deducted from Collected Taxes.40-25-28Effect of Article on Other Sections.40-25-29Basis of Tax Levy on Cigarettes or Heated Tobacco Products.