Provides that certain persons shall not be deemed a distributor for certain sales of premium cigars; provides that the tax on premium cigars shall be at the rate of seventy-five percent of the wholesale price or fifty cents, whichever is less, and is intended to be imposed only once upon the sale of any premium cigars; defines "premium cigar".
Provides that the tax on cigars and premium cigars shall be at the rate of seventy-five percent of the wholesale price or fifty cents, whichever is less, and is intended to be imposed only once upon the sale of any cigars or premium cigars; makes related provisions.
Prohibits sale of flavored cigarettes, non-premium cigars, and oral nicotine pouches.
Prohibits sale of flavored cigarettes, non-premium cigars, and oral nicotine pouches.
Sales of certain cigars exempted from the excise taxes imposed on tobacco products and premium cigars.
Certain cigars exemption from the taxes imposed on tobacco products and premium cigars
Permits dealers without a distributor's license to resell cigars, and ultra premium pipe tobacco, excluding pipe tobacco intended for cigarettes, to other dealers.
Permits dealers without a distributor's license to resell cigars, and ultra premium pipe tobacco, excluding pipe tobacco intended for cigarettes, to other dealers.
Reduce Premium Cigar Excise Tax Rate
Reduce Premium Cigar Excise Tax Rate