[Calpernia]

From reading that, I don't see how a delivery organization, ie., UPS, AirBorne, USPS would be applicable. They are involved with the use or sale. Only 3rd party delivery.

I DO see how that affects and import/export agency. They ARE involved with the delivery for sales.

BUT, IN READING THIS, it specifically leaves USERS from other states opened to this TAX. If specifically says, a person bringing unstamped cigarettes into the state (and city listed separately) and uses any portion of them, are subject to the city and state tax (nonresident falls within the language).

[VRWC_minion]

From reading that, I don't see how a delivery organization, ie., UPS, AirBorne, USPS would be applicable. They are involved with the use or sale. Only 3rd party delivery.

A user is anyone in possession. A carrier would be in possession. Look at the definitions of the word USE.