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$0.10 per container (up to 20 units) $0.005 per unit (if container has more than 20 units) Form to use : B-A-102 License Requirements (for Alternative Nicotine Products) If you make, store, or deliver alternative nicotine products, you must have an OTP License for: Each location where a wholesale dealer makes alternative nicotine products Each location where a wholesale dealer or an OTP retail dealer receives or stores non-excise tax-paid alternative nicotine products Each location from which an OTP retail dealer that is a delivery seller receives or stores non-excise-tax-paid alternative nicotine products for delivery sales

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Research Local Laws : Check destination tobacco regulations to avoid post-arrival issues