47.26Level 4
Retail sale of tobacco products
Explanatory note
This class includes:
- retail sale of tobacco in any form (e.g. cigarettes, cigars, pipe tobacco, chewing tobacco)
- retail sale of tobacco and smoking products and accessories, including lighters, pipes, cigarette rolling equipment, etc.
This class also includes:
- retail sale of electronic cigarettes (vapes) and e-liquids used in vaping devices