Introduced
by
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.
Referred to the Committee on Finance
Reported without amendment
With the recommendation that the bill pass.
Substitute offered
The substitute passed by voice vote
Passed in the Senate 36 to 2 (details)
Referred to the Committee on Tax Policy
Reported without amendment
Without amendment and with the recommendation that the bill pass.
Passed in the House 59 to 48 (details)
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.
