In Canada, the minimum age for
alcohol and tobacco sales have been set by the federal government (for tobacco) as well as by the provinces and territories (for both substances).
Not exact matches
In the United States, most consumption taxes are levied by states
and local governments (as retail
sales taxes), although the federal government does levy some selective consumption taxes, called «excise taxes,» on items such as
alcohol,
tobacco products,
and gasoline.
Sale of packaged
alcohol (wants convenicence stores to be allowed to sell packaged
alcohol); Excise increases on fuel
and tobacco (negatively impact small business more than larger chains); Penalty rates (claim huge cost burden for small business)
• an event where all goods are sold for $ 20 or less — but note the event can not involve the
sale of
alcohol or
tobacco,
and the selling of the goods can't be a normal part of the supplier's business.
The survey took everything into account, from income tax
and sales taxes to other costs like import duties
and taxes on
tobacco and alcohol.
To qualify, you must (i) open either a Sam's Club ® Consumer Mastercard ® or Sam's Club Personal Credit account on SamsClub.com
and (ii) make a single - receipt purchase of $ 45 or more the same day you open your account via SamsClub.com (excluding cash advances, gift card
sales,
alcohol,
tobacco and pharmacy purchases).
We have expertise in advising clients on the application of the various provincial
sales and commodity tax regimes, such as commodity - specific taxes on
tobacco, fuel
and gasoline, as well as federal - level commodity taxes, such as excise duties imposed on the manufacture of certain types of
alcohol and tobacco.
Again, pro-pot proponents like to compare pot to
alcohol or tobbacco, fair enough, but under the Excise Act, 2001 anyone who makes illegal
sales of
tobacco and alcohol is subject to possible imprisonment,
and you'd better believe that if people were openly selling cigarettes
and booze without a license, you can be sure they would be charged
and prosecuted to the fullest extent of the law (indeed provincial authorities are quite aggressive in prosecuting such persons).
No co-location of
alcohol or
tobacco and cannabis
sales, wherever possible.
I think the notion that Canadian values support a free - for - all for the
sale of pot is untenable given (i) the recently enacted regulatory regime for the
sale of medicinal marijuana
and (ii) the existing regulatory regimes for the
sale of
alcohol and tobacco (which would, if pot were legalized, presumably be extended to pot), but you
and I can disagree about that.
However, the Task Force has recommended that there be no co-location of
alcohol and tobacco and cannabis
sales, «wherever possible»,
and that if co-location «can not be avoided», appropriate safeguards must be put in place.
US tax authorities have made use of less traditional intermediaries to track online
sales, notably to recover
sales taxes imposed at a higher rate in the buyer's state than in the seller's — as is often the case for
alcohol and tobacco.
In accordance with state law, candidates must satisfy minimum age requirements to sell
and / or supervise the
sale of
alcohol and / or
tobacco products.