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...Department of revenue taxation division cigarette tax tobacco escrow funds master settlement agreement products nicotine ccr rule manufacturer s list price basis and purpose the statutory bases for this are sections c r is to provide clarification on definition as used in section term invoice includes all consideration or supplier receives from distributor whatever form regardless time receipt also any charges reflected an whether separately stated not including but limited federal excise charge shipping transportation storage a product does include non listed same tangible personal property that defined b if services provided connection with purchase both aggregated may exclude portion properly allocable service shall be determined by multiplying such fraction numerator which sum total denominator excluding discounts other reductions allowed calculating due without regard...