A tax warehouse is the plant in which the tobacco products are manufactured or processed.
Distribution tax warehouse:
A distribution tax warehouse is the facility where processed tobacco subject to excise duty is held, received or shipped.
These distribution deposits supply retailers with monopoly goods with products from producers.
The sale to the public of State monopoly goods on national territory can be carried out through:
- Ordinary resale: ordinary tobacconists, accessible to the public, where a license number is on shown by means of a "T" sign displayed outside the retailer’s main entrance
- Special outlets: located in specific structures such as ports, airports, railway stations, car service areas, barracks, penal institutions, etc.
- Licenses: set up in heavily frequented bars, whose holders get their supplies from the nearest ordinary resale
- Vending machines: installed by the retailer in the immediate vicinity of the local resale location.
Some tax warehouses located in national territory are authorized to supply manufactured tobacco for tax-exempt destinations pursuant to art. 17 of Legislative Decree 504/1995 and subsequent amendments.