HB 188: "An Act relating to the taxation of moist snuff tobacco, and amending the definition of 'tobacco product' in provisions levying an excise tax on those products."
00 HOUSE BILL NO. 188 01 "An Act relating to the taxation of moist snuff tobacco, and amending the definition of 02 'tobacco product' in provisions levying an excise tax on those products." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 43.50.300 is amended to read: 05 Sec. 43.50.300. Excise tax levied. An excise tax is levied on tobacco products 06 in the state at the rate in (b) of this section [RATE OF 75 PERCENT OF THE 07 WHOLESALE PRICE OF THE TOBACCO PRODUCTS]. The tax is levied when a 08 person 09 (1) brings, or causes to be brought, a tobacco product into the state 10 from outside the state for sale; 11 (2) makes, manufactures, or fabricates a tobacco product in the state 12 for sale in the state; or 13 (3) ships or transports a tobacco product to a retailer in the state for 14 sale by the retailer.
01 * Sec. 2. AS 43.50.300 is amended by adding a new subsection to read: 02 (b) The excise tax rate on 03 (1) moist snuff tobacco is $1.88 multiplied by the number of ounces of 04 moist snuff tobacco, including fractions of an ounce; 05 (2) tobacco products other than moist snuff tobacco is 75 percent of the 06 wholesale price of the tobacco product. 07 * Sec. 3. AS 43.50.330(a) is amended to read: 08 (a) On or before the last day of each calendar month, a licensee shall file a 09 return with the department. The return must state the number or amount of tobacco 10 products including the number of ounces of moist snuff tobacco sold by the 11 licensee during the preceding calendar month, the selling price of the tobacco 12 products, [AND] the amount of tax imposed on [THE] tobacco products other than 13 moist snuff tobacco, and the amount of tax imposed on moist snuff tobacco. 14 * Sec. 4. AS 43.50.390(4) is amended to read: 15 (4) "tobacco product" means 16 (A) a cigar; 17 (B) a cheroot; 18 (C) a stogie; 19 (D) a perique; 20 (E) snuff tobacco, including moist snuff tobacco, and snuff 21 flour; 22 (F) smoking tobacco, including granulated, plug-cut, crimp-cut, 23 ready-rubbed, and any form of tobacco suitable for smoking in a pipe or 24 cigarette; 25 (G) chewing tobacco, including cavendish, twist, plug, scrap, 26 and tobacco suitable for chewing; or 27 (H) an article or product made of tobacco or a tobacco 28 substitute, but not including a cigarette as defined in AS 43.50.170; 29 * Sec. 5. AS 43.50.390 is amended by adding a new paragraph to read: 30 (6) "moist snuff tobacco" means any finely cut, ground, or powdered 31 tobacco that is not intended to be
01 (A) smoked; or 02 (B) placed in the nasal cavity. 03 * Sec. 6. The uncodified law of the State of Alaska is amended by adding a new section to 04 read: 05 APPLICABILITY. Sections 1 - 5 of this Act are applicable starting on the first day of 06 the month immediately following the effective date of this Act.