United States Tobacco Sales And Marketing Company
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- 0,99 €
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- 0,99 €
Publisher Description
A distributor of tobacco products appeals a trial court order denying its motion for summary Judgement and granting summary Judgement in favor of the Department of Revenue. The trial court ruled that the statutory measure of the tobacco products tax is the price at which the distributor, an affiliate of the manufacturer, sells tobacco products rather than the price at which it buys them from the manufacturer. We reverse and remand for further proceedings.