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If a purchaser chooses to do this, they must post a surety bond and complete Form 04-623, "Application to Purchase Cigarette Tax Stamps on Deferred Payment Basis." Exempt from the cigarette tax are sales to authorized military personnel by a military exchange, commissary or ship store, and sales by an Indian reservation business located within in Indian reservation to members of the reservation

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Health warnings work Hard-hitting anti-tobacco mass media campaigns and pictorial health warnings prevent children and other vulnerable groups from taking up tobacco use and increase the number of tobacco users who quit