Bill No.: SF0083                  Drafter:  JWL

 

LSO No.:  12LSO-0252              Effective Date:  July 1, 2012

 

Enrolled Act No.:  SEA0036

 

Chapter No.:       CH0065

 

Prime Sponsor:     Senator Coe

 

Catch Title:       Cigarette manufacturing.

 

Subject:           Clarifies definition of cigarette  and cigarette manufacturing

 

Summary/Major Elements:

 

·         Cigarette manufacturers are required under state law to file annual reports for purposes of the tobacco settlement fund, to use low ignition propensity cigarette paper and to be licensed by the Department of Revenue and comply with taxation provisions.

 

·         This act clarifies that for all of the above purposes, a wholesaler or retailer who maintains at a retail or wholesale establishment a machine which enables a customer to process tobacco products into a roll or tube is a "tobacco manufacturer" and the resulting product is a "cigarette."