Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1848 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	SENATE DOCKET, NO. 723 FILED ON: 1/18/2023
3	3	SENATE . . . . . . . . . . . . . . No. 1848
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	John F. Keenan
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act protecting youth from nicotine addiction.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :John F. KeenanNorfolk and PlymouthJack Patrick Lewis7th Middlesex1/30/2023 1 of 3
16	16	SENATE DOCKET, NO. 723 FILED ON: 1/18/2023
17	17	SENATE . . . . . . . . . . . . . . No. 1848
18	18	By Mr. Keenan, a petition (accompanied by bill, Senate, No. 1848) of John F. Keenan and Jack
19	19	Patrick Lewis for legislation to protect youth from nicotine addiction. Revenue.
20	20	[SIMILAR MATTER FILED IN PREVIOUS SESSION
21	21	SEE SENATE, NO. 1809 OF 2021-2022.]
22	22	The Commonwealth of Massachusetts
23	23	_______________
24	24	In the One Hundred and Ninety-Third General Court
25	25	(2023-2024)
26	26	_______________
27	27	An Act protecting youth from nicotine addiction.
28	28	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
29	29	of the same, as follows:
30	30	1 SECTION 1. Section 6 of chapter 64C of the General Laws, as appearing in the 2020
31	31	2Official Edition, is hereby amended by striking out the first paragraph and inserting in place
32	32	3thereof the following paragraph:-
33	33	4 Every licensee who is required to file a return under section 16 of chapter 62C shall, at
34	34	5the time of filing such return, pay to the commissioner an excise equal to 200 1/2 mills plus any
35	35	6amount by which the federal excise tax on cigarettes is less than 8 mills for each cigarette so sold
36	36	7during the calendar month covered by the return; provided, however, that cigarettes with respect
37	37	8to which the excise under this section has once been imposed and has not been refunded, if paid,
38	38	9shall not be subject upon a subsequent sale to the excise imposed by this section. Each
39	39	10unclassified acquirer shall, at the time of filing a return required by said section 16 of said 2 of 3
40	40	11chapter 62C, pay to the commissioner an excise equal to 200 1/2 mills plus any amount by which
41	41	12the federal excise tax on cigarettes is less than 8 mills for each cigarette so imported or acquired
42	42	13and held for sale or consumption, and cigarettes, with respect to which such excise has been
43	43	14imposed and has not been refunded, if paid, shall not be subject, when subsequently sold, to any
44	44	15further excise under this section. The commissioner may, in the commissioner’s discretion,
45	45	16require reports from any common carrier who transports cigarettes to any point or points within
46	46	17the commonwealth and from any other person who, under contract, so transports cigarettes, and
47	47	18from any bonded warehouseman or bailee who has in his possession any cigarettes, such reports
48	48	19to contain such information concerning shipments of cigarettes as the commissioner shall
49	49	20determine. All such carriers, bailees, warehousemen and other persons shall permit the
50	50	21examination by the commissioner or the commissioner’s duly authorized agent of any records
51	51	22relating to the shipment of cigarettes into or from, or the receipt thereof within, the
52	52	23commonwealth.
53	53	24 SECTION 2. Section 7B of said chapter 64C, as so appearing, is hereby amended by
54	54	25striking out subsection (b) and inserting in place thereof the following subsection:-
55	55	26 (b) An excise shall be imposed on all cigars and smoking tobacco held in the
56	56	27commonwealth at the rate of 80 per cent of the wholesale price of such products. This excise
57	57	28shall be imposed on cigar distributors at the time cigars or smoking tobacco are manufactured,
58	58	29purchased, imported, received or acquired in the commonwealth. This excise shall not be
59	59	30imposed on any cigars or tobacco products that (i) are exported from the commonwealth; or (ii)
60	60	31are not subject to taxation by the commonwealth pursuant to any law of the United States. 3 of 3
61	61	32 SECTION 3. Notwithstanding any general or special law to the contrary, a manufacturer,
62	62	33wholesaler, vending machine operator, unclassified acquirer or retailer, as defined in section 1 of
63	63	34chapter 64C of the General Laws, and a stamper appointed by the commissioner under section 30
64	64	35of said chapter 64C who, as of the commencement of business 7 days after the effective date of
65	65	36this act, has on hand any cigarettes for sale or any unused adhesive or encrypted stamps, shall
66	66	37make and file with the commissioner within 21 days a return, subscribed and sworn to under the
67	67	38penalties of perjury, showing a complete inventory of such cigarettes and stamps and shall, at the
68	68	39time such manufacturer, wholesaler, vending machine operator, unclassified acquirer, retailer or
69	69	40stamper is required to file such return, pay an additional excise of 50 mills per cigarette on all
70	70	41cigarettes and all unused adhesive and encrypted stamps upon which an excise of only 150 ½
71	71	42mills has previously been paid. Chapters 62C of the General Laws and 64C of the General Laws
72	72	43relative to the assessment, collection, payment, abatement, verification and administration of
73	73	44taxes, including penalties, shall apply to the excise imposed by this section.