Bill No.: HB0067 Drafter: JDA
LSO No.: 09LSO-0142 Effective Date: 7/1/2009
Enrolled Act No.: HEA0015
Chapter No.: 43
Prime Sponsor: Joint Revenue Interim Committee
Catch Title: Tobacco excise tax.
Subject: Taxation of moist snuff tobacco by weight.
ˇ This bill provides for the taxation of moist snuff tobacco based on weight rather than price, as it was taxed previously.
ˇ The rate of taxation under the bill is sixty cents per ounce for any weight up to one ounce, and a proportionate rate for any amount over one ounce.
This bill requires a report from the department of revenue to the legislature every five years beginning July 1, 2014 on the weights of moist snuff reported to the department by wholesalers.