This rule prescribes certain requirements for the WVABCA and the WV State Tax Department. The rule regulates cigarette vending machines and the WVABCA’s involvement deals with Class A Establishments only. Based on a cursory review of Title 26 USC Chapter 52 §5701-5763, (See also 27 CFR 1, Subchapter B, Part 40, 41 and 46) it appears the federal law works in conjunction with state law with respect to cigarette vending machines and they are a taxed product. It is not clear whether state law is more stringent than federal law, therefore the rule was included in this report.
This rule attempts to create a process for using cigarette vending machines and a penalty for failing to follow the requirements.
It is the WVABCA’s understanding that this issue is not currently enforced by the WVABCA due to a loss of funding at the federal and state levels.
There may also be some preemption by law with statutes at W. Va. Code §16-9D-1 et seq. and §16-9b-1 et seq.