75-23-27 - License required.
§ 75-23-27. License required.
After the effective date of the Unfair Cigarette Sales Law, no person shall engage in or conduct the business of purchasing for resale or selling cigarettes without having first obtained the appropriate license for that purpose.
All such licenses shall be issued by the state tax commission or its designated agent, who shall make rules and regulations respecting applications therefor and issuance thereof.
A wholesaler or retailer who sells or intends to sell cigarettes at one, two (2) or more places of business shall be required to obtain a separate license for each place of business.
Any person licensed only as a wholesaler shall not operate as a retailer unless the appropriate license therefor is first secured, and any person licensed only as a retailer shall not operate as a wholesaler unless the appropriate license therefor is first secured.
Sources: Codes, 1942, § 1108.5-14; Laws, 1954, ch. 380, § 14.