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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:

D. It is unlawful (both Federal and State laws) to sell or distribute cigarettes to minors (those under the age of 18 years). Any violation of these laws may result in fines and / or imprisonment. JBC Smoke Shop adheres to the following policies referring to proof of age:
E. You have been charged sales tax as follows: If your state and / or county charges more than 6 percent sales tax, you may be required to submit a form and pay the difference in this tax. It is up to the individual to know what the requirements of your individual state is and be in compliance of it.

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Prepared By: Matt Scofield
September 2000