Texas 2009 - 81st Regular

Texas House Bill HB2377 Compare Versions

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

Old	New	Differences
1	1	81R8147 KLA-D
2	2	By: Turner of Harris H.B. No. 2377
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the tax imposed on certain tobacco products.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 155.001, Tax Code, is amended by adding
10	10	Subdivision (14-a) to read as follows:
11	11	(14-a) "Snuff" means any finely cut, ground, or
12	12	powdered tobacco that is not intended to be smoked.
13	13	SECTION 2. Section 155.0211, Tax Code, is amended by
14	14	amending Subsection (b) and adding Subsections (c), (d), and (e) to
15	15	read as follows:
16	16	(b) The tax rate for tobacco products other than cigars and
17	17	snuff is 40 percent of the manufacturer's list price, exclusive of
18	18	any trade discount, special discount, or deal.
19	19	(c) Except as provided by Subsection (d), the tax rate for
20	20	each can or package of snuff is one dollar per ounce and a
21	21	proportionate tax rate on all fractional parts of an ounce.
22	22	(d) The tax imposed on a can or package of snuff that weighs
23	23	less than 1.2 ounces is equal to the amount of the tax imposed at the
24	24	rate prescribed by Subsection (c) on a can or package of snuff that
25	25	weighs 1.2 ounces.
26	26	(e) The computation of the tax on snuff under Subsection (c)
27	27	and the applicability of Subsection (d) shall be based on the net
28	28	weight as listed by the manufacturer. The total tax to be imposed
29	29	on a unit that contains multiple individual cans or packages is the
30	30	sum of the taxes imposed by Subsections (c) and (d) on each
31	31	individual can or package intended for sale or distribution at
32	32	retail.
33	33	SECTION 3. Section 155.101, Tax Code, is amended to read as
34	34	follows:
35	35	Sec. 155.101. RECORD OF PURCHASE OR RECEIPT. Each
36	36	distributor, wholesaler, bonded agent, and export warehouse shall
37	37	keep records at each place of business of all tobacco products
38	38	purchased or received. Each retailer shall keep records at a single
39	39	location, which the retailer shall designate as its principal place
40	40	of business in the state, of all tobacco products purchased and
41	41	received. These records must include the following, except that
42	42	Subdivision (7) applies to distributors only and Subdivision (8)
43	43	applies only to the purchase or receipt of snuff:
44	44	(1) the name and address of the shipper or carrier and
45	45	the mode of transportation;
46	46	(2) all shipping records or copies of records,
47	47	including invoices, bills of lading, waybills, freight bills, and
48	48	express receipts;
49	49	(3) the date and the name of the place of origin of the
50	50	tobacco product shipment;
51	51	(4) the date and the name of the place of arrival of
52	52	the tobacco product shipment;
53	53	(5) a statement of the number, kind, and price paid for
54	54	the tobacco products;
55	55	(6) the name, address, permit number, and tax
56	56	identification number of the seller;
57	57	(7) the manufacturer's list price for the tobacco
58	58	products; [and]
59	59	(8) the net weight as listed by the manufacturer for
60	60	each unit; and
61	61	(9) any other information required by rules of the
62	62	comptroller.
63	63	SECTION 4. Section 155.102, Tax Code, is amended by adding
64	64	Subsection (c) to read as follows:
65	65	(c) In addition to the information required under
66	66	Subsection (b), the records for each sale, distribution, exchange,
67	67	or use of snuff must show the net weight as listed by the
68	68	manufacturer for each unit.
69	69	SECTION 5. Section 155.103, Tax Code, is amended by adding
70	70	Subsection (a-1) and amending Subsection (b) to read as follows:
71	71	(a-1) In addition to the information required under
72	72	Subsection (a), the records for each sale of snuff must show the net
73	73	weight as listed by the manufacturer for each unit.
74	74	(b) A manufacturer who sells tobacco products to a permit
75	75	holder in this state shall file with the comptroller, on or before
76	76	the last day of each month, a report showing the information
77	77	required to be listed by Subsections [in Subsection] (a) and (a-1),
78	78	if applicable, for the previous month.
79	79	SECTION 6. Section 155.111, Tax Code, is amended by adding
80	80	Subsection (b-1) to read as follows:
81	81	(b-1) In addition to the information required under
82	82	Subsection (b), for snuff purchased, received, or acquired, the
83	83	report must show the net weight as listed by the manufacturer for
84	84	each unit.
85	85	SECTION 7. Section 155.2415, Tax Code, is amended to read as
86	86	follows:
87	87	Sec. 155.2415. ALLOCATION OF CERTAIN REVENUE TO PROPERTY
88	88	TAX RELIEF FUND. Notwithstanding Section 155.241, the following
89	89	shall be deposited to the credit of the property tax relief fund
90	90	under Section 403.109, Government Code:
91	91	(1) all proceeds from the collection of taxes imposed
92	92	by Section 155.0211(b) [155.0211] attributable to the portion of
93	93	the tax rate in excess of 35.213 percent of the manufacturer's list
94	94	price, exclusive of any trade discount, special discount, or deal;
95	95	and
96	96	(2) the amount of the proceeds from the collection of
97	97	taxes imposed by Sections 155.0211(c) and (d) that is equal to the
98	98	amount that, if the taxes imposed by Section 155.0211(b) were
99	99	imposed on snuff, would be attributable to the portion of the tax
100	100	rate under Section 155.0211(b) in excess of 35.213 percent of the
101	101	manufacturer's list price, exclusive of any trade discount, special
102	102	discount, or deal [, shall be deposited to the credit of the
103	103	property tax relief fund under Section 403.109, Government Code].
104	104	SECTION 8. The changes in law made by this Act do not affect
105	105	taxes imposed before the effective date of this Act, and the law in
106	106	effect before the effective date of this Act is continued in effect
107	107	for purposes of the liability for and collection of those taxes.
108	108	SECTION 9. This Act takes effect September 1, 2009.