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2006 SESSION
SB 729 Roll-your-own tobacco; classified as cigarette, imposition of tax on selling or dealing thereof.
Introduced by: Charles R. Hawkins | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (all summaries)
Tobacco taxes; roll-your-own tobacco. Makes roll-your-own tobacco subject to the cigarette excise tax instead of the tobacco products tax. The cigarette tax on roll-your-own tobacco, however, would be imposed at the same rate and in the same manner as the tobacco products tax. Distributors of roll-your-own tobacco would be considered cigarette stamping agents and would be required to prepare an invoice describing the manufacturer, brand, and quantity in ounces of roll-your-own tobacco included in each shipment to dealers located within the Commonwealth. A copy of the invoice would be attached to the shipment and would be deemed to be the cigarette revenue stamp. Accordingly, Nonparticipating Manufacturers (NPMs) would be required to include sales of roll-your-own tobacco when determining their required annual escrow deposit. The bill is effective January 1, 2007.
FULL TEXT
- 02/03/06 Senate: Presented and ordered printed 069215736 pdf | impact statement
- 02/08/06 Senate: Committee substitute printed 069217736-S1 pdf | impact statement
- 02/27/06 House: Committee substitute printed 069235736-H1 pdf
- 03/08/06 Senate: Bill text as passed Senate and House (SB729ER) pdf | impact statement
- 04/17/06 Governor: Acts of Assembly Chapter text (CHAP0768) pdf
HISTORY
- 02/03/06 Senate: Unanimous consent to introduce
- 02/03/06 Senate: Presented and ordered printed 069215736
- 02/03/06 Senate: Referred to Committee on Finance
- 02/08/06 Senate: Reported from Finance with substitute (15-Y 0-N)
- 02/08/06 Senate: Committee substitute printed 069217736-S1
- 02/09/06 Senate: Constitutional reading dispensed (39-Y 0-N)
- 02/09/06 Senate: VOTE: (39-Y 0-N)
- 02/10/06 Senate: Read second time
- 02/10/06 Senate: Reading of substitute waived
- 02/10/06 Senate: Committee substitute agreed to 069217736-S1
- 02/10/06 Senate: Engrossed by Senate - committee substitute SB729S1
- 02/13/06 Senate: Read third time and passed Senate (40-Y 0-N)
- 02/13/06 Senate: VOTE: (40-Y 0-N)
- 02/13/06 Senate: Communicated to House
- 02/14/06 House: Placed on Calendar
- 02/14/06 House: Read first time
- 02/14/06 House: Referred to Committee on Finance
- 02/27/06 House: Reported from Finance with substitute (22-Y 0-N)
- 02/27/06 House: Committee substitute printed 069235736-H1
- 02/28/06 House: Read second time
- 03/01/06 House: Read third time
- 03/01/06 House: Committee substitute agreed to 069235736-H1
- 03/01/06 House: Engrossed by House - committee substitute SB729H1
- 03/01/06 House: Passed House with substitute (98-Y 0-N)
- 03/01/06 House: VOTE: PASSAGE (98-Y 0-N)
- 03/01/06 Senate: House substitute agreed to by Senate (39-Y 0-N)
- 03/01/06 Senate: VOTE: (39-Y 0-N)
- 03/08/06 Senate: Bill text as passed Senate and House (SB729ER)
- 03/08/06 Senate: Enrolled
- 03/09/06 Senate: Signed by President
- 03/09/06 House: Signed by Speaker
- 04/05/06 Governor: Approved by Governor-Chapter 768 (effective 1/1/07)
- 04/17/06 Governor: Acts of Assembly Chapter text (CHAP0768)