Title: Increases Tobacco Tax and Establishes Vaping Tax
Title: Increases Tobacco Tax and Establishes Vaping Tax
Vote to concur with senate amendments and pass a bill that increases the tobacco tax and establishes a tax on vaping products and e-cigarettes.
Defines “other tobacco products” to include (Sec. 1):
Cigars and premium cigars;
Pipe tobacco and chewing tobacco;
Snuff and snus; or
Filters, rolling papers, pipes, and hookahs.
Specifies that other tobacco products shall not include (Sec. 1):
Cigarettes;
Electronic smoking devices; or
Drugs, devices, or a combination of products authorized by the US FDA.
Specifies that an electronic smoking device does not include a battery or battery charger when sold separately (Sec. 1).
Establishes a sales and use tax rate for electronic smoking devices at 12 percent of the actual taxable price (Sec. 1).
Establishes a sales and use tax rate for vaping liquid sold in a 5 milliliter container at 60 percent of the actual taxable price (Sec. 1).
Increases the tobacco tax rate for cigarettes to the following rates, including (Sec. 1):
$1 for a package of 10 or fewer cigarettes;
$3.75 for a package of at least 11 but less than 20 cigarettes; and
17.5 cents for each cigarette in a package of at least 20 cigarettes.
Establishes the following tobacco tax rates for other tobacco products, including (Sec. 1):
15 percent of the wholesale price for premium cigars; and
30 percent of the wholesale price for pipe tobacco.
Title: Increases Tobacco Tax and Establishes Vaping Tax
Vote to amend and pass a bill that increases the tobacco tax and establishes a tax on vaping products and e-cigarettes.
Defines “other tobacco products” to include (Sec. 1):
Cigars and premium cigars;
Pipe tobacco and chewing tobacco;
Snuff and snus; or
Filters, rolling papers, pipes, and hookahs.
Specifies that other tobacco products shall not include (Sec. 1):
Cigarettes;
Electronic smoking devices; or
Drugs, devices, or a combination of products authorized by the US FDA.
Specifies that an electronic smoking device does not include a battery or battery charger when sold separately (Sec. 1).
Establishes a sales and use tax rate for electronic smoking devices at 12 percent of the actual taxable price (Sec. 1).
Establishes a sales and use tax rate for vaping liquid sold in a 5 milliliter container at 60 percent of the actual taxable price (Sec. 1).
Increases the tobacco tax rate for cigarettes to the following rates, including (Sec. 1):
$1 for a package of 10 or fewer cigarettes;
$3.75 for a package of at least 11 but less than 20 cigarettes; and
17.5 cents for each cigarette in a package of at least 20 cigarettes.
Establishes the following tobacco tax rates for other tobacco products, including (Sec. 1):
15 percent of the wholesale price for premium cigars; and
30 percent of the wholesale price for pipe tobacco.
Title: Increases Tobacco Tax and Establishes Vaping Tax
Title: Increases Tobacco Tax and Establishes Vaping Tax