TTB ANNOUNCEMENT: ONGOING ENFORCEMENT IN CONNECTION WITH CIGARETTE-MAKING MACHINESWe are continuing to identify and actively investigate locations where cigarette-making machines (also referred to as "roll-your-own machines" or "RYO machines") are made available for consumer use. Among our other enforcement activities, we have recently sent letters to certain locations where such activities may be occurring in violation of federal law. We've made a copy of the letter available, as it applies to any such operation, regardless of whether a letter has been received. Under federal law, any person who for commercial purposes makes available, for consumer use (including the consumer's personal consumption or use), a machine capable of making tobacco products is a "manufacturer of tobacco products" under the Internal Revenue Code of 1986 (IRC). A person may not engage in the business as a manufacturer of tobacco products without a permit issued by TTB, and must pay tax on the tobacco products manufactured. Subjects of TTB investigation and enforcement action have included retail locations and locations where the machines are made available to members of a "social club" or "non-profit." We have found those operations to be in violation of the law and have assessed taxes and informed the locations that they must cease operations. To date, we have concluded that every operation reviewed is subject to excise tax liability and other IRC obligations, including those operations where machines were available to members of a "social club" or "non-profit." For more information related to such cigarette-making machine operations, see previous TTB statements: TTB: HOW TO REACH USThere are many ways you can reach us at TTB. Here are some links to general contact information we have for you, which you can also find at our Contact Us page at TTB.gov. If you're in a TTB-regulated industry, you may want to talk to someone about issues that are more industry-specific, so check out our "Contact TTB About..." pages for commodity-specific information. Contact TTB About... TTB Newsletter Archives >>> | 
