Section 13 e of chapter 64C provides that: "[i]n all advertisements, offers for sale or sales involving two or more items at a combined price, and in all advertisements, offers for sale or sales involving the giving of any concession of any kind whatsoever whether it be coupons or otherwise , the retailer's or wholesaler's selling price shall not be below the 'cost to the retailer' or the 'cost to the wholesaler', respectively, of all articles, products, commodities and concessions included in such transactions.

The cost to the retailer is the base cost of the cigarettes to the retailer plus the retailer's overhead costs and expenses and the cost to the wholesaler is the base cost of the cigarettes to the wholesaler plus the wholesaler's overhead costs and expenses. Massachusetts defines the base cost of cigarettes as the invoice cost of the cigarettes to the retailer or wholesaler or the replacement cost of the cigarettes within thirty days prior to the date of sale in the quantity last purchased, if lower , less all trade discounts except customary discounts for cash.

The cigarette excise imposed by G. The Commissioner periodically announces retailers' and wholesalers' presumptive minimum cost of cigarettes, which is the lowest price at which cigarettes may be sold. The applicable presumptive minimum cost of selling cigarettes is percent of the base cost of the cigarettes for retailers, percent for wholesalers and For cigarette excise purposes, generally, a "manufacturer's coupon" is a coupon issued by the manufacturer to be redeemed by a retail purchaser of the product being promoted. The coupon may be presented by the consumer either at the time of the retail sale, or mailed or presented to the manufacturer as a rebate after the retail sale.

If the manufacturer's coupon presented to the retailer at the time of retail sale does not reduce the retail price of the cigarettes below the applicable presumptive minimum cost, it is allowable. However, the manufacturer's promotional coupon program must otherwise conform to the requirements of G. A manufacturer's coupon that is redeemed directly by the manufacturer for either cash or goods is also permitted by the Department since the statute regulates only pricing i as between a wholesaler and a retailer, and ii as between a retailer and the consumer.

Coupons attached to a pack of cigarettes by a manufacturer or his representatives after a retailer's purchase from a wholesaler are prohibited if the coupons reduce the consumer's retail sales price of cigarettes below the applicable presumptive minimum cost of the retailer as an illegal buydown pursuant to Directive , G. However, a similar coupon presented to a retailer that does not reduce the price to the customer below the presumptive minimum price is allowed.

Cigarette coupons presented by the consumer at the time of sale that do not reduce the retail sales price of cigarettes below the applicable presumptive minimum cost are permitted in Massachusetts. If a consumer mails a coupon to a manufacturer for redemption, the coupon is not considered to impact the presumptive minimum cost or pricing structure and is therefore allowable. If a manufacturer attaches a coupon to a pack of cigarettes after the retailer purchases from the wholesaler and the coupon reduces the consumer's retail sales price of cigarettes below the applicable presumptive minimum cost, the coupon is prohibited.

If you would like to continue helping us improve Mass. Sales and Use Tax Introduction This Directive addresses certain practices whereby manufacturers of cigarettes offer promotional coupons for redemption that result in a price reduction to consumers. Skip table of contents.

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Your feedback will not receive a response. This form only gathers feedback about the website. Thanks, your message has been sent to Massachusetts Department of Revenue! More people die every year from smoking than from murder, AIDS, suicide, drugs, car crashes, and alcohol, combined.

Smoking causes heart disease, emphysema, acute myeloid leukemia, and cancer of the mouth, esophagus, larynx, lung, stomach, kidney, bladder, and pancreas. Smoking also causes reduced fertility, low birth weight in newborns, and cancer of the cervix. Smoking is highly addictive. Nicotine is the addictive drug in tobacco. Cigarette companies intentionally designed cigarettes with enough nicotine to create and sustain addiction. It's not easy to quit. When you smoke, the nicotine actually changes the brain — that's why quitting is so hard.

Many smokers switch to low tar and light cigarettes rather than quitting because they think low tar and light cigarettes are less harmful.

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They are not. All cigarettes cause cancer, lung disease, heart attacks, and premature death — lights, low tar, ultra lights, and naturals. There is no safe cigarette. Cigarette companies control the impact and delivery of nicotine in many ways, including designing filters and selecting cigarette paper to maximize the ingestion of nicotine, adding ammonia to make the cigarette taste less harsh, and controlling the physical and chemical make-up of the tobacco blend.

Secondhand smoke kills over 38, Americans each year. Secondhand smoke causes lung cancer and coronary heart disease in adults who do not smoke.

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Children exposed to secondhand smoke are at an increased risk for sudden infant death syndrome SIDS , acute respiratory infections, ear problems, severe asthma, and reduced lung function. There is no safe level of exposure to secondhand smoke. Efectos adversos del tabaquismo para la salud Una Corte Federal ha ordenado a R. Fumar mata, en promedio, a estadounidenses. Lo adictivo del fumar y de la nicotina Una Corte Federal ha ordenado a R. Fumar es altamente adictivo. La nicotina es la droga adictiva presente en el tabaco.

No lo son.