In addition to other means of receipt, a tobacco retailer shall be deemed to receive cigarettes if manufactured on-site or in an area controlled on behalf of the tobacco retailer by an employee or agent operating the machine or permitting others, including customers, to operate a cigarette making machine. Therefore, a tobacco retailer must ensure that all cigarettes received via manufacturing by a cigarette making machine as outlined in the preceding sentence are properly stamped.
35 Miss. Code. R. 8-03-01-103