Connecticut 2010 Regular Session

Connecticut Senate Bill SB00437 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		General Assembly Raised Bill No. 437
2	2		February Session, 2010 LCO No. 2105
3		-	_____~~SB00437FIN~~__~~_040110____~~
	3	+	02105_______FIN
4	4		Referred to Committee on Finance, Revenue and Bonding
5	5		Introduced by:
6	6		(FIN)
7	7
8	8		General Assembly
9	9
10	10		Raised Bill No. 437
11	11
12	12		February Session, 2010
13	13
14	14		LCO No. 2105
15	15
16		-	_____~~SB00437FIN~~__~~_040110____~~
	16	+	02105_______FIN
17	17
18	18		Referred to Committee on Finance, Revenue and Bonding
19	19
20	20		Introduced by:
21	21
22	22		(FIN)
23	23
24	24		AN ACT CONCERNING THE TOBACCO PRODUCTS TAX.
25	25
26	26		Be it enacted by the Senate and House of Representatives in General Assembly convened:
27	27
28	28		Section 1. Section 12-330a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2010):
29	29
30	30		As used in this chapter:
31	31
32	32		(1) "Commissioner" means the Commissioner of Revenue Services;
33	33
34	34		(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;
35	35
36	36		(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;
37	37
38	38		(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;
39	39
40	40		(5) "Sale" or "sell" includes or applies to gifts, exchanges and barter;
41	41
42	42		(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;
43	43
44	44		(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;
45	45
46	46		(8) "Untaxed tobacco products" means tobacco products upon which no tax has been paid in accordance with the provisions of this chapter; [and]
47	47
48	48		(9) "Taxed tobacco products" means tobacco products upon which tax has been paid in accordance with the provisions of this chapter; and
49	49
50	50		(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.
51	51
52	52		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):
53	53
54	54		(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.
55	55
56	56		(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.
57	57
58	58		(3) The tax shall be imposed on noncigarette smoking tobacco at the rate of one hundred fifty mills for each 0.0325 ounces.
59	59
60	60		(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.
61	61
62	62		(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.
63	63
64	64
65	65
66	66
67	67		This act shall take effect as follows and shall amend the following sections:
68	68		Section 1 July 1, 2010 12-330a
69	69		Sec. 2 July 1, 2010 12-330c
70	70
71	71		This act shall take effect as follows and shall amend the following sections:
72	72
73	73		Section 1
74	74
75	75		July 1, 2010
76	76
77	77		12-330a
78	78
79	79		Sec. 2
80	80
81	81		July 1, 2010
82	82
83	83		12-330c
84	84
	85	+	Statement of Purpose:
85	86
	87	+	To impose a tax on noncigarette smoking tobacco that is equal to the tax on cigarettes.
86	88
87		-	FIN Joint Favorable
88		-
89		-	FIN
90		-
91		-	Joint Favorable
	89	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]