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A person or company must obtain a Tobacco Retailer permit if they are selling any tobacco products to consumers. A person or company must be a licensed Tobacco Wholesaler if they are importing tobacco products into the Yukon either for direct sale to consumer or to tobacco retailers. Wholesalers are required to submit monthly tax returns to the Department of Finance by the 28th of the following month. There is no fee for applications.
Tobacco Tax Rates - (Effective July 1, 2002)
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Tobacco Product
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Tax Calculation
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Tax Rate
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Cigarettes
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per cigarette
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$ 0.132 each
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Loose Tobacco
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per 25 grams or
part thereof
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$ 1.17 per
25 grams
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Tobacco Sticks
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per 25 grams or
part thereof
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$ 1.17 per
25 grams
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Cigars
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based on retail selling
price of each cigar:
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0 - 5 cents
6 - 10 cents
11 - 15 cents
16 - 20 cents
21 - 30 cents
31 - 40 cents
41 - 50 cents
51 - 60 cents
over 60 cents
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$ 0.09 each
$ 0.16 each
$ 0.24 each
$ 0.34 each
$ 0.50 each
$ 0.66 each
$ 0.82 each
$ 1.03 each
$ 1.23 each
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