Massachusetts General Laws

Mass. Gen. Laws ch. 64C, § 14 (2026)

Unfair competition; penalty

✓ current as of July 2026

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Section 14. (a) It shall be unlawful for any retailer, with intent to injure competitors, destroy substantially or lessen competition, to advertise, offer to sell or sell at retail cigarettes at less than cost to the retailer, or for any wholesaler, with intent to injure competitors, destroy substantially or lessen competition, to advertise, offer to sell or sell at wholesale cigarettes at less than cost to the wholesaler. Any such retailer or wholesaler violating this subsection shall be punished by a fine of not more than five hundred dollars.

(b) Evidence of advertisement offering to sell, or sale, of cigarettes by any retailer or wholesaler at less than cost to him, shall be prima facie evidence of intent to injure competitors, destroy substantially or lessen competition.

Notes of Decisions

Cited in 5 cases, 1955–2015 · leading case: Duarte v. Comm'r of Revenue, 886 N.E.2d 656 (Mass. 2008).

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Duarte v. Comm'r of Revenue, 886 N.E.2d 656 (Mass. 2008). · cites it 5× “” G. L. c. 64C, § 14 (a). 1 Evidence that a retailer has advertised or sold cigarettes at less than cost is “prima facie evidence of intent to injure competitors.”

Varjabedian v. United States, 339 F. Supp. 2d 140 (D. Mass. 2004). · cites it 3× “In addition, he asserts that the government improperly relied upon the statutory minimum rate for cigarettes set forth in Mass. Gen. Laws. ch. 64C, § 14 since the evidence shows that a much lower rate was actually used.”

Massachusetts Candy & Tobacco Distributors, Inc. v. Golden Distributors, Ltd., 852 F. Supp. 63 (D. Mass. 1994). “Mass.Gen. Laws Ann. ch. 64C, § 14(a) (West 1988).”

Cocchi v. Morais Concrete Serv., Inc., 2015 Mass. App. Div. 49 (Mass. Dist. Ct., App. Div. 2015). “While some Massachusetts “loss-leader” statutes, such as G.L.c. 64C, §14(a), prohibit the sale or advertisement of cigarettes at prices below the merchant? s cost “with intent to injure competitors [or to] destroy substantially or lessen competition,” §14(a), no such…”

Westerly Tobacco Co. v. Huberman, 9 Mass. App. Dec. 74 (Mass. Dist. Ct., App. Div. 1955). “The court erred in refusing to rule as requested by the plaintiff that there was no evidence to support a finding that G. L. c. 64C, §14 had been violated. It is unnecessary to send this case back for a new trial.”

— Mass. Gen. Laws ch. 64C, § 14(a) — 3 cases

Varjabedian v. United States, 339 F. Supp. 2d 140 (D. Mass. 2004). “In addition, he asserts that the government improperly relied upon the statutory minimum rate for cigarettes set forth in Mass. Gen. Laws. ch. 64C, § 14 since the evidence shows that a much lower rate was actually used.”

Massachusetts Candy & Tobacco Distributors, Inc. v. Golden Distributors, Ltd., 852 F. Supp. 63 (D. Mass. 1994). “Mass.Gen. Laws Ann. ch. 64C, § 14(a) (West 1988).”

Cocchi v. Morais Concrete Serv., Inc., 2015 Mass. App. Div. 49 (Mass. Dist. Ct., App. Div. 2015). “While some Massachusetts “loss-leader” statutes, such as G.L.c. 64C, §14(a), prohibit the sale or advertisement of cigarettes at prices below the merchant? s cost “with intent to injure competitors [or to] destroy substantially or lessen competition,” §14(a), no such…”

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