Bills › 88th General Assembly
Relating to cigarettes, tobacco products, alternative nicotine products, and vapor products, including taxation of such products
Topics:Business & economy
Where it is now
- Done: IntroducedFebruary 21, 2019
- Stopped: SubcommitteeDied when the General Assembly ended
- Next: House committee
- Next: Passes the House
- Next: Senate committee
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2020 session adjourned on June 14, 2020, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
This bill relates to cigarettes, tobacco products, alternative nicotine products, and vapor products under Code chapter 453A (cigarette and tobacco taxes and regulation of alternative nicotine products and vapor products).86 on a pack of cigarettes.86 per pack of cigarettes. The bill increases the tax on cigarettes assembled using loose tobacco products that are inserted into a vending machine from which assembled cigarettes are dispensed from three and six-hundredths cents to four and four-tenths cents, which is equivalent, based on the weight of tobacco used for each cigarette, to the tax on packaged cigarettes.
Read the full explanation
The bill increases the tax on tobacco products from percent of the wholesale sales price to percent of the wholesale sales price, and imposes this same tax on alternative nicotine products and vapor products. The bill eliminates the cap on the tax for cigars which was cents per cigar. The bill makes conforming provisions throughout the Code to make administration and collection of the tax on alternative nicotine products and vapor products the same as for tobacco products. The bill provides that of the funds consisting of the revenues generated from the tax on cigarettes, tobacco products, alternative tobacco products, and vapor products, the first $9 million credited to the health care trust fund, annually, is to be used for the purposes of tobacco use prevention, cessation, and control in accordance with the centers for disease control and prevention of the United States department of health and human services’ most recently published best practices for comprehensive tobacco control programs, and the remaining revenue credited, annually, to the fund shall be used first for mental health services followed by other specified purposes of the fund. The bill provides that under the director of revenue’s authorization to require permit holders to make additional reports, the director shall specifically prescribe the forms necessary and require each retailer to provide on the forms prescribed, full and complete information pertaining to any cigarettes, alternative nicotine products, or vapor products offered for sale or sold by the retailer, including the type and brand of the product.