Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3074 Compare Versions

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

Old	New	Differences
1	1	1 of 1
2	2	HOUSE DOCKET, NO. 1382 FILED ON: 1/14/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3074
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Marjorie C. Decker
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 :DATE ADDED:Marjorie C. Decker25th Middlesex1/14/2025Christine P. Barber34th Middlesex2/20/2025 1 of 3
16	16	HOUSE DOCKET, NO. 1382 FILED ON: 1/14/2025
17	17	HOUSE . . . . . . . . . . . . . . . No. 3074
18	18	By Representative Decker of Cambridge, a petition (accompanied by bill, House, No. 3074) of
19	19	Marjorie C. Decker and Christine P. Barber relative to the excise tax on cigarettes, cigars, and
20	20	smoking tobacco. Revenue.
21	21	The Commonwealth of Massachusetts
22	22	_______________
23	23	In the One Hundred and Ninety-Fourth General Court
24	24	(2025-2026)
25	25	_______________
26	26	An Act protecting youth from nicotine addiction.
27	27	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
28	28	of the same, as follows:
29	29	1 SECTION 1. Section 6 of chapter 64C of the General Laws, as appearing in the 2022
30	30	2Official Edition, is hereby amended by striking out the first paragraph and inserting in place
31	31	3thereof the following paragraph:-
32	32	4 Every licensee who is required to file a return under section 16 of chapter 62C shall, at
33	33	5the time of filing such return, pay to the commissioner an excise equal to 200 1/2 mills plus any
34	34	6amount by which the federal excise tax on cigarettes is less than 8 mills for each cigarette so sold
35	35	7during the calendar month covered by the return; provided, however, that cigarettes with respect
36	36	8to which the excise under this section has once been imposed and has not been refunded, if paid,
37	37	9shall not be subject upon a subsequent sale to the excise imposed by this section. Each
38	38	10unclassified acquirer shall, at the time of filing a return required by said section 16 of said
39	39	11chapter 62C, pay to the commissioner an excise equal to 200 1/2 mills plus any amount by which
40	40	12the federal excise tax on cigarettes is less than 8 mills for each cigarette so imported or acquired 2 of 3
41	41	13and held for sale or consumption, and cigarettes, with respect to which such excise has been
42	42	14imposed and has not been refunded, if paid, shall not be subject, when subsequently sold, to any
43	43	15further excise under this section. The commissioner may, in the commissioner’s discretion,
44	44	16require reports from any common carrier who transports cigarettes to any point or points within
45	45	17the commonwealth and from any other person who, under contract, so transports cigarettes, and
46	46	18from any bonded warehouseman or bailee who has in his possession any cigarettes, such reports
47	47	19to contain such information concerning shipments of cigarettes as the commissioner shall
48	48	20determine. All such carriers, bailees, warehousemen and other persons shall permit the
49	49	21examination by the commissioner or the commissioner’s duly authorized agent of any records
50	50	22relating to the shipment of cigarettes into or from, or the receipt thereof within, the
51	51	23commonwealth.
52	52	24 SECTION 2. Section 7B of said chapter 64C, as so appearing, is hereby amended by
53	53	25striking out subsection (b) and inserting in place thereof the following subsection:-
54	54	26 (b) An excise shall be imposed on all cigars and smoking tobacco held in the
55	55	27commonwealth at the rate of 80 per cent of the wholesale price of such products. This excise
56	56	28shall be imposed on cigar distributors at the time cigars or smoking tobacco are manufactured,
57	57	29purchased, imported, received or acquired in the commonwealth. This excise shall not be
58	58	30imposed on any cigars or tobacco products that (i) are exported from the commonwealth; or (ii)
59	59	31are not subject to taxation by the commonwealth pursuant to any law of the United States.
60	60	32 SECTION 3. Notwithstanding any general or special law to the contrary, a manufacturer,
61	61	33wholesaler, vending machine operator, unclassified acquirer or retailer, as defined in section 1 of
62	62	34chapter 64C of the General Laws, and a stamper appointed by the commissioner under section 30 3 of 3
63	63	35of said chapter 64C who, as of the commencement of business 7 days after the effective date of
64	64	36this act, has on hand any cigarettes for sale or any unused adhesive or encrypted stamps, shall
65	65	37make and file with the commissioner within 21 days a return, subscribed and sworn to under the
66	66	38penalties of perjury, showing a complete inventory of such cigarettes and stamps and shall, at the
67	67	39time such manufacturer, wholesaler, vending machine operator, unclassified acquirer, retailer or
68	68	40stamper is required to file such return, pay an additional excise of 50 mills per cigarette on all
69	69	41cigarettes and all unused adhesive and encrypted stamps upon which an excise of only 150 ½
70	70	42mills has previously been paid. Chapters 62C of the General Laws and 64C of the General Laws
71	71	43relative to the assessment, collection, payment, abatement, verification and administration of
72	72	44taxes, including penalties, shall apply to the excise imposed by this section.