煙草在線據(jù)全國便利店協(xié)會報道編譯　　本周（8.19-8.25），第六巡回上訴法院推翻了禁止煙酒稅務(wù)與貿(mào)易局將自卷煙機零售商當(dāng)作是卷煙制造商的禁令。通過取消審判法庭的禁令，法院為稅務(wù)與貿(mào)易局開始對自卷煙零售商征收聯(lián)邦稅并加強監(jiān)管力度，從而為煙草零售市場創(chuàng)建一個公平競爭的環(huán)境鋪平了道路。

　　法院裁定，全國便利店協(xié)會提出的文字支持包括在《高速公路法案》中，是由奧巴馬總統(tǒng)簽署成為法律的，使得這個案子沒有實際意義。

　　意識到第六巡回法院裁決的必然性，上周（8.12-8.18）自卷煙機行業(yè)代表在法庭上引用平等保護(hù)條款和征用條款，提起上訴辯稱，《高速公路法案》中將自卷煙零售商當(dāng)作是卷煙制造商是違憲的。

　　這些聲明幾乎沒有法律價值，并且這次上訴的意圖顯然是要拖延對自卷煙零售商執(zhí)行聯(lián)邦法律。

　　稅務(wù)與貿(mào)易局目前正與自卷煙機械行業(yè)進(jìn)行和解談判，尚不清楚稅務(wù)與貿(mào)易局將于何時開始執(zhí)行不利于自卷煙零售商的新聯(lián)邦法律。

US: RYO Tobacco Machine Industry Loses Appeal

　　This week, the Sixth Circuit Court of Appeals overturned an injunction preventing the Alcohol and Tobacco Tax and Trade Bureau (TTB)from treating retailers with RYO machines as tobacco manufacturers. Bylifting the trial court's injunction, the court paved the way for TTB to begin enforcing federal tax and regulatory requirements against RYO retailers andthereby creating a level playing field in the retail tobacco market.

　　Language supported by NACS that was included in the Highway Bill, which was signed into law by President Obama, has rendered this case moot, the court ruled.

　　Recognizing the inevitability of the Sixth Circuit's ruling, representatives of the RYO machine industry filed a lawsuit in court last week arguing that the language in the Highway Bill classifying RYO retailers as tobacco manufacturers is unconstitutional, citing the Equal Protection Clause and the Takings Clause.

　　These claims have little legal merit, and the recent lawsuit is a transparent attempt to delay the inevitable enforcement of federal law against RYO retailers.

　　TTB is currently in settlement negotiations with the RYO machine industry, and it remains unclear when TTB will begin enforcing the new federal law against RYO retailers. Enditem