§ 71.8. Sample cigarettes.
(a) Packages of sample cigarettes containing five or fewer cigarettes, which are to be furnished to consumers free of charge as provided in the act, shall be unstamped and prominently identified as Sample Cigarettes Not for SaleAll Applicable State Taxes Paid.
(b) Packages of sample cigarettes containing six or more cigarettes shall be affixed with Pennsylvania cigarette tax stamps in accordance with the act and code.
The provisions of this § 71.8 issued under section 6 of the Fiscal Code (72 P. S. § 6); section 1291 of the Tax Reform Code of 1971 (72 P. S. § 8291); and sections 209-A, 214-A, 215-A and 227-A of the act of April 9, 1929 (P. L. 343, No. 176) (72 P. S. § § 209-A, 214-A, 215-A and 227-A).
The provisions of this § 71.8 adopted February 13, 1998, effective February 14, 1998, 28 Pa.B. 979.
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