A. The federal government's CONTRABAND CIGARETTE LAW allow the shipment of up to 60,000 cigarettes in a single transaction to be shipped from North Carolina (where no tax stamp is required) to a state where a cigarette tax stamp is required. To exceed this amount would result in fines and / or imprisonment. Therefore, JBC Smoke Shop will not ship 60,000 or more cigarettes (usually 300 cartons) in a single transaction.

B. State laws vary in the amount of cigarettes that an individual can be in possession of without that state's tax stamp. Because it refers to possession of cigarettes, and because each state is different with respect to this, we will not attempt to limit this beyond 50 cartons per transaction. This limit will be sufficient for most states, but may be in violation in other states. It is up to the buyer to remain in compliance of your individual state law.

C. Cigarettes and other products bought from JBC Smoke Shop are sold as retail items. It is in violation of Federal and, usually, state laws, for anyone to resell these cigarettes and other products. If you are grouping items together (For example, your friend and you both want to buy cigarettes from us), you should either:

• List both of your names on the order. We will require proof of age on one of you but please note the laws noted in D below.

• Seperate your orders so that each can prove age requirements

• Use of a credit card in the purchaser's name
• If paying be check or money order, the order must be accompanied by a photocopy of one of the following photo id's:
  • State issued photo ID
  • State issued driver's license
  • Military ID showing picture and birth date
  • Passport showing picture and birth date

• North Carolina State Sales Tax of 4 percent
• Guilford County Sales Tax of 2 percent

Prepared By:	Matt Scofield
	September 2000