Bill Text: CT SB00437 | 2010 | General Assembly | Comm Sub

---

Bill Title: An Act Concerning The Tobacco Products Tax.

Spectrum: Committee Bill

Status: (Engrossed - Dead) 2010-04-22 - House Calendar Number 423 [SB00437 Detail]

Download: Connecticut-2010-SB00437-Comm_Sub.html

---

General Assembly		Raised Bill No. 437
February Session, 2010		LCO No. 2105
		*_____SB00437FIN___040110____*
Referred to Committee on Finance, Revenue and Bonding
Introduced by:
(FIN)

AN ACT CONCERNING THE TOBACCO PRODUCTS TAX.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. Section 12-330a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2010):

As used in this chapter:

(1) "Commissioner" means the Commissioner of Revenue Services;

(2) "Tobacco products" means cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed and other smoking tobacco, snuff tobacco products, cavendish, plug and twist tobacco, fine cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco and all other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise or for both chewing and smoking, but shall not include any cigarette, as defined in section 12-285;

(3) "Distributor" means (A) any person in this state engaged in the business of manufacturing tobacco products, (B) any person who purchases untaxed tobacco products at wholesale from manufacturers or other distributors for sale, or (C) any person who imports into this state untaxed tobacco products, at least seventy-five per cent of which are to be sold;

(4) "Unclassified importer" means any person, other than a distributor, who imports, receives or acquires untaxed tobacco products from outside this state for his or her personal use or consumption in this state;

(5) "Sale" or "sell" includes or applies to gifts, exchanges and barter;

(6) "Wholesale sales price" means, in the case of a manufacturer of tobacco products, the price set for such products or, if no price has been set, the wholesale value of such products, and, in the case of a distributor who is not a manufacturer of tobacco products, the price at which the distributor purchased such products, and, in the case of an unclassified importer of tobacco products, the price at which the unclassified importer purchased such products;

(7) "Snuff tobacco products" means only those snuff tobacco products that have imprinted on the packages the designation "snuff" or "snuff flour", or the federal tax designation "Tax Class M", or both;

(8) "Untaxed tobacco products" means tobacco products upon which no tax has been paid in accordance with the provisions of this chapter; [and]

(9) "Taxed tobacco products" means tobacco products upon which tax has been paid in accordance with the provisions of this chapter; and

(10) "Noncigarette smoking tobacco" means tobacco sold in loose or bulk form that is intended for consumption by smoking, and includes pipe tobacco and roll-your-own tobacco.

Sec. 2. Section 12-330c of the 2010 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2010):

(a) (1) A tax is imposed on all untaxed tobacco products held in this state by any person. Except as otherwise provided in [subdivision (2)] subdivisions (2) and (3) of this subsection, [with respect to the rate of tax on snuff tobacco products,] the tax shall be imposed at the rate of twenty-seven and one-half per cent of the wholesale sales price of such products.

(2) The tax shall be imposed on snuff tobacco products, on the net weight as listed by the manufacturer, as follows: Fifty-five cents per ounce of snuff and a proportionate tax at the like rate on all fractional parts of an ounce of snuff.

(3) The tax shall be imposed on noncigarette smoking tobacco at the rate of one hundred fifty mills for each 0.0325 ounces.

(b) Said tax shall be imposed on the distributor or the unclassified importer at the time the tobacco product is manufactured, purchased, imported, received or acquired in this state.

(c) Said tax shall not be imposed on any tobacco products which (1) are exported from the state, or (2) are not subject to taxation by this state pursuant to any laws of the United States.

This act shall take effect as follows and shall amend the following sections:
Section 1	July 1, 2010	12-330a
Sec. 2	July 1, 2010	12-330c

FIN

Joint Favorable