AN ACT CONCERNING THE TAXATION OF ALCOHOL AND TOBACCO.

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

That the general statutes be amended to exempt alcohol and tobacco products from the sales and use tax, and to instead impose a tax on the distributors, based on the state minimum price for the commodities.

Statement of Purpose:

To remove the sales tax on alcohol and tobacco and replace it with a tax at the wholesale level.