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2022 SESSION
SB 25 Cigarette tax, local; identifying unsold inventory, localities that increase taxes.
Introduced by: Frank M. Ruff, Jr. | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Local cigarette tax; unsold inventory. Requires any locality that increases its cigarette tax rate to allow, for one calendar year after the increase, a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return, rather than requiring the use of a stamp or meter impression. The bill imposes a duty on regional cigarette tax boards to effectuate the policy. This bill is identical to HB 1076.
SUMMARY AS INTRODUCED:
Local cigarette tax; unsold inventory. Requires any locality that increases its cigarette tax rate to allow, for one calendar year after the increase, a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return, rather than requiring the use of a stamp or meter impression. The bill imposes a duty on regional cigarette tax boards to effectuate the policy.