Tobacco Tax Act
Tobacco taxes are a key deterrent for preventing youth from smoking. Tobacco taxes are also used a tool aimed at the reduction of overall tobacco use. The restrictions on youth access and promotion and display of tobacco and tobacco products are based on research which illustrates how few people start smoking as adults.
The Ministry of Finance is responsible for administering the Tobacco Tax Act and the Tobacco Tax Act Regulation. And, while their focus is the registration and tax aspects of tobacco sales, there may be overlap with the work of tobacco enforcement officers when someone violates these statutes. Tobacco enforcement officers’ investigations may include examining sales records, inventory records, tobacco stamps and tear tapes on inventory. The Ministry of Health and the Ministry of Finance are legally entitled to exchange information regarding authorized tobacco retailers in British Columbia.
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