Bill Text: GA HB39 | 2009-2010 | Regular Session | Introduced
Bill Title: Excise tax; cigarettes and loose or smokeless tobacco; increase amount
Spectrum: Slight Partisan Bill (Republican 4-2)
Status: (Introduced - Dead) 2009-02-03 - House Second Readers [HB39 Detail]
Download: Georgia-2009-HB39-Introduced.html
09
House
Bill 39
By:
Representatives Stephens of the
164th,
Sellier of the
136th,
Gardner of the
57th,
Hill of the
180th,
Day of the
163rd,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-11-2 of the Official Code of Georgia Annotated, relating
to the excise tax on tobacco products, so as to increase the amount of such tax
with respect to cigarettes and loose or smokeless tobacco; to repeal conflicting
laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 48-11-2 of the Official Code of Georgia Annotated, relating to the
excise tax on tobacco products, is amended by revising paragraphs (3) and (4) of
subsection (a) as follows:
"(3)
Cigarettes:
37¢
$1.37
per pack of 20 cigarettes and a like rate, pro rata, for other size packages;
and
(4)
Loose or smokeless tobacco:
25
10
percent of the wholesale cost price, exclusive of any trade, cash, or other
discounts or any promotion, advertising, display, or similar
allowances."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.
