Bill No.: HB0096                  Drafter:  MQ

 

LSO No.:  05LSO-0268              Effective Date:  7/1/2005

 

Enrolled Act No.:  HEA0045

 

Chapter No.:       77

 

Prime Sponsor:     Joint Revenue Interim Committee

 

Catch Title:       Tobacco taxes.

 

Subject:  Provides for enforcement of tobacco provisions.

 

Summary/Major Elements:

 

·        Provides extensive amendments to the penalty provisions of the tobacco tax laws.

 

·        Requires cigarette importers and cigarette manufacturers who sell or offer to sell cigarettes, cigars, snuff or other tobacco products in this state to have a license to do so (in the past, only wholesalers had to be licensed).

 

·        Prohibits licensure if an applicant is not a manufacturer as defined by the tobacco master settlement agreement (MSA), or if the applicant has violated federal law in the importation of tobacco products into the U.S.

 

·        Enforcement provisions include increased fines and penalties and forfeiture of illegal tobacco products and the equipment used to commit any violations of the tobacco tax laws.