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2012 Senate Bill 930: Authorize “digital” tobacco tax stamps

Public Act 188 of 2012

Introduced by Sen. Roger Kahn (R) on February 7, 2012 To authorize “digital” tobacco tax stamps, which are the means by which the state detects whether tax has been paid on “bootleg” cigarettes. The bill also clarifies that a person who uses an automated, “commercial grade” cigarette rolling machine is considered a “manufacturer” subject to state taxes, unless the cigarettes are produced in an individual’s dwelling for his or her own consumption.   Official Text and Analysis.
Referred to the Senate Finance Committee on February 7, 2012
Reported in the Senate on February 9, 2012 With the recommendation that the bill pass.
Substitute offered in the Senate on February 22, 2012
The substitute passed by voice vote in the Senate on February 22, 2012
Passed 36 to 2 in the Senate on February 22, 2012 (same description)
To authorize “digital” tobacco tax stamps, which are the means by which the state detects whether tax has been paid on “bootleg” cigarettes. The bill also clarifies that a person who uses an automated, “commercial grade” cigarette rolling machine is considered a “manufacturer” subject to state taxes, unless the cigarettes are produced in an individual’s dwelling for his or her own consumption.
Received in the House on February 22, 2012
Referred to the House Tax Policy Committee on February 22, 2012
Reported in the House on March 28, 2012 Without amendment and with the recommendation that the bill pass.
Passed 59 to 48 in the House on June 5, 2012 (same description)
To authorize “digital” tobacco tax stamps, which are the means by which the state detects whether tax has been paid on “bootleg” cigarettes. The bill also clarifies that a person who uses an automated, “commercial grade” cigarette rolling machine is considered a “manufacturer” subject to state taxes, unless the cigarettes are produced in an individual’s dwelling for his or her own consumption.
Signed with line-item veto by Gov. Rick Snyder on June 20, 2012
Received in the Senate on July 18, 2012

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