TOB-4 - Minimum Markup Increase Set by Unfair Cigarette Sales Law

Generally, retailers may not advertise or sell cigarettes for less than the basic cost of the cigarettes plus a minimum markup amount, which is set by the Unfair Cigarette Sales Law. The Tennessee General Assembly set the minimum markup at 15%. For more information, Important Notice #15-10.

Reference: Tenn. Code Ann. § 47-25-302.