烟草在线据全国便利店协会报道编译 本周(8.19-8.25),第六巡回上诉法院推翻了禁止烟酒税务与贸易局将自卷烟机零售商当作是卷烟制造商的禁令。通过取消审判法庭的禁令,法院为税务与贸易局开始对自卷烟零售商征收联邦税并加强监管力度,从而为烟草零售市场创建一个公平竞争的环境铺平了道路。
法院裁定,全国便利店协会提出的文字支持包括在《高速公路法案》中,是由奥巴马总统签署成为法律的,使得这个案子没有实际意义。
意识到第六巡回法院裁决的必然性,上周(8.12-8.18)自卷烟机行业代表在法庭上引用平等保护条款和征用条款,提起上诉辩称,《高速公路法案》中将自卷烟零售商当作是卷烟制造商是违宪的。
这些声明几乎没有法律价值,并且这次上诉的意图显然是要拖延对自卷烟零售商执行联邦法律。
税务与贸易局目前正与自卷烟机械行业进行和解谈判,尚不清楚税务与贸易局将于何时开始执行不利于自卷烟零售商的新联邦法律。
US: RYO Tobacco Machine Industry Loses Appeal
This week, the Sixth Circuit Court of Appeals overturned an injunction preventing the Alcohol and Tobacco Tax and Trade Bureau (TTB)from treating retailers with RYO machines as tobacco manufacturers. Bylifting the trial court's injunction, the court paved the way for TTB to begin enforcing federal tax and regulatory requirements against RYO retailers andthereby creating a level playing field in the retail tobacco market.
Language supported by NACS that was included in the Highway Bill, which was signed into law by President Obama, has rendered this case moot, the court ruled.
Recognizing the inevitability of the Sixth Circuit's ruling, representatives of the RYO machine industry filed a lawsuit in court last week arguing that the language in the Highway Bill classifying RYO retailers as tobacco manufacturers is unconstitutional, citing the Equal Protection Clause and the Takings Clause.
These claims have little legal merit, and the recent lawsuit is a transparent attempt to delay the inevitable enforcement of federal law against RYO retailers.
TTB is currently in settlement negotiations with the RYO machine industry, and it remains unclear when TTB will begin enforcing the new federal law against RYO retailers. Enditem
新意盎然——安徽中烟在新质生产力实践中的探索与成果