Form 323 - Application For Non-Cigarette Tobacco Products Stamp Page 2
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2323, Page 2
INFORMATION REGARDING USE FOR NON-CIGARETTE TOBACCO PRODUCTS (OTP) STAMP
What is the purpose of the OTP stamp? When is it used?
Only licensed OTP wholesalers or unclassified acquirers receive other tobacco products in original manufacturers’ shipping
cases. Secondary wholesalers, vending machine operators, and retailers purchase OTP from wholesalers or unclassified
acquirers that break down the products from their original manufacturers’ shipping cases into smaller containers for shipment
to their customers.
Since secondary wholesalers, vending machine operators, or retailers are prohibited from possessing other tobacco products
in containers that do not bear the proper markings, wholesalers and unclassified acquirers MUST mark containers they ship
to their customers with their OTP stamp. It is a violation of the Tobacco Products Tax Act (TPTA) for a secondary wholesaler,
vending machine operator, or retailer to possess a shipping container without an OTP stamp of its supply source, and OTP
found in unmarked containers can be seized.
Exception: Products in the possession of a retailer acquired from a licensed secondary wholesaler will not have an OTP
stamp. Secondary wholesalers cannot purchase from the manufacturer, and are not required to have an OTP stamp. In
these instances, determination regarding seizure will be based upon a review of the retailer’s records.
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