HB 1557-FN-A - AS INTRODUCED
2000 SESSION
09/01
HOUSE BILL 1557-FN-A
AN ACT increasing the cigarette tax.
SPONSORS: Rep. Buckley, Hills 44; Rep. Pilliod, Belk 3; Rep. Konys, Hills 33; Rep. M. Fuller Clark, Rock 36; Rep. D. Cote, Hills 29
This bill increases the cigarette tax.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
00-2366
09/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand
AN ACT increasing the cigarette tax.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Cigarette Tax Increased. Amend RSA 78:7 to read as follows:
78:7 Tax Imposed. A tax upon the retail consumer is hereby imposed at the rate of [52] 62 cents for each package containing 20 cigarettes or at a rate proportional to such rate for packages containing more or less than 20 cigarettes, on all tobacco products sold at retail in this state. The payment of the tax shall be evidenced by affixing stamps to the smallest packages containing the tobacco products in which such products usually are sold at retail. The word "package" as used in this section shall not include individual cigarettes. No tax is imposed on any transactions, the taxation of which by this state is prohibited by the Constitution of the United States.
2 Applicability. Section 1 of this act shall apply to all persons licensed under RSA 78:2. Such persons shall inventory all taxable tobacco products in their possession and file a report of such inventory with the department of revenue administration on a form prescribed by the commissioner within 20 days after the effective date of this act. The tax rate effective July 1, 2000, shall apply to such inventory and the difference, if any, in the amount paid previously on such inventory and the current effective rate of tax shall be paid with the inventory form. The inventory form shall be treated as a tax return for the purpose of computing penalties under RSA 21-J.
3 Effective Date. This act shall take effect July 1, 2000.
LBAO
00-2366
12/17/99
HB 1557-FN-A - FISCAL NOTE
AN ACT increasing the cigarette tax.
FISCAL IMPACT:
The Office of Legislative Budget Assistant is unable to complete a fiscal note for this bill as it is awaiting information from an agency.