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Available from (Accessed February 2009)

These duty-free shops are staples of airports and retailers sell duty-free products, with some of the most popular items on sale being alcohol, tobacco, fragrances, confectionery, as well as luxury fashion accessories, electronics, and more

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Distributors: Pay $1,200 per year per location Are required to post a security deposit of at least $1,000, in cash or a surety bond Cannot also hold a wholesalers license License runs on a calendar year (January 1 to December 31), not prorated for partial years Cigarette and Tobacco Products Wholesalers License A wholesaler buys tax-paid products and resells them to retailers

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