1996 Regular Session

SENATE BILL 336

File Code: Taxes - Miscellaneous
Sponsored By:
Senators Forehand, Kelley, Frosh, and Van Hollen
Entitled:
Taxation of Smokeless Tobacco Products

Synopsis:

Extending the tobacco tax to smokeless tobacco products; setting the tax rate for smokeless tobacco products at 25% of the manufacturer's price; defining "smokeless tobacco product" and "manufacturer's price"; requiring the Comptroller to establish by regulation a system of administering, collecting, and enforcing the tobacco tax on smokeless tobacco products; providing for the licensing of smokeless tobacco products wholesalers; etc.

Legislative History

Senate Action
1/29
First Reading Budget and Taxation
2/14
Hearing 3/1 at 12:00 p.m.
3/25
Unfavorable Report by Budget and Taxation
House Action
No Action
Sponsored by:
Senator Jennie M. Forehand, District 17
Senator Brian E. Frosh, District 16
Senator Delores G. Kelley, District 10
Senator Christopher Van Hollen, Jr., District 18
Bill indexed under the following Subjects:
COMPTROLLER
FEES -see also- DEVELOPMENT FEES AND TAXES
LICENSES - GENERAL
REVENUE AND TAXES - GENERAL
RULES AND REGULATIONS
TOBACCO
Bill affects the following Statutes:
Business Regulation
( 16-201 , 16-201 , 16-202 , 16-203 , 16-204 , 16-204 , 16-205 , 16-206 , 16-208 , 16-214 )
Tax - General
( 12-101 , 12-101 , 12-101 , 12-102 , 12-103 , 12-104 , 12-105 , 12-202 , 12-203 , 12-302 , 12-306 , 13-408 )

Documents:

Bill Text:
First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)

Amendments: None available