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The electronic filing requirements apply to the following forms: OTP-M: Other Tobacco Products Monthly Return OTPM-S: Other Tobacco Products Schedule CT-19: Monthly Report of Cigarettes Stamped and Roll-Your-Own Tobacco Purchased OTP-PACT: Monthly PACT Act Report Although electronic filing is required, paper forms with instructions are available so customers can see what is required

While ostensibly imposed to improve public health sin taxes are more often than not an easy way to boost revenue while avoiding even more unpopular tax hikes

We break down the history of the cigarette boat, and why they still prove popular almost 100 years on

People dont really debate the negative effects of smoking cigarettes, though

In the same year, current smoking prevalence was slightly higher among males (9.7%) than among females (7.7%)