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Each distributor who brings tobacco products or causes tobacco products to be brought into this state for distribution within this state, or any out-of-state distributor who sells tobacco products to wholesale or retail dealers located in this state for resale by those wholesale or retail dealers is liable for the tax imposed by this section

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Some of our sample packs can be considered illicit products or are being sold illegally, as evidenced by the lack of Bureau of Internal Revenue (BIR) tax stamps

Hopefully, the one or few crow that took part in the training will go on and tell others about this new found food source