Sales Of Cigarettes On Railways, Boats And Buses

Common carriers operating club or dining cars, boats or other cars, vehicles or conveyances in which cigarettes and other tobacco products are sold are not required to affix and cancel stamps on packages of cigarettes in stock, cigarettes that are exposed for sale or cigarettes that will be offered for sale or sold in the State of West Virginia. The common carriers shall file monthly reports with and pay to the Tax Commissioner the proper amount of excise tax for all sales made within the State of West Virginia. The reports and payments shall be filed and payment made within fifteen days after the end of each calendar month.