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2005 SESSION
HB 1885 Tobacco products tax; changes in provisions.
Introduced by: R. Lee Ware, Jr. | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Tobacco products tax. Makes several changes to the tobacco products tax including requiring licensure of distributors who (i) sell tobacco products in Virginia; (ii) bring or cause to bring tobacco products into Virginia; (iii) manufacture or store tobacco products in Virginia; or (iv) possess in Virginia for retail sale untaxed tobacco products; and changing the basis upon which the tax is computed. The changes are effective January 1, 2006.
SUMMARY AS PASSED HOUSE:
Tobacco products tax. Makes several changes to the tobacco products tax including requiring licensure of distributors who (i) sell tobacco products in Virginia; (ii) bring or cause to be brought tobacco products into Virginia; (iii) manufactures or stores tobacco products in Virginia; or (iv) who possesses in Virginia for retail sale untaxed tobacco products and changing the basis upon which the tax is computed. The bill contains an emergency clause. The changes are effective January 1, 2006.
SUMMARY AS INTRODUCED:
Tobacco products tax. Makes several changes to the tobacco products tax including requiring licensure of manufacturers, wholesalers, and retailers selling tobacco products in the Commonwealth and changing the basis upon which the tax is computed. The bill contains an emergency clause.