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2023 SESSION
HB 1417 Cigars; modifies the statutory tax rate imposed on selling or distributing, etc.
Introduced by: R. Lee Ware | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED HOUSE:
Tax on cigars. Modifies the statutory tax rate imposed on selling or distributing cigars by a distributor or remote retail seller by setting such rate at 10 percent of the manufacturer's sales price or $0.30 per cigar, whichever is less. Under current law, the effective rate is 20 percent of the manufacturer's sales price due to language in the Appropriation Act which doubles the statutory rate.
SUMMARY AS INTRODUCED:
Tax on cigars. Modifies the statutory tax rate imposed on selling or distributing cigars by a distributor or remote retail seller by setting such rate at 10 percent of the manufacturer's sales price or $0.30 per cigar, whichever is less. Under current law, the effective rate is 20 percent of the manufacturer's sales price due to language in the Appropriation Act which doubles the statutory rate.