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HB488: changing the definition of "cigarette" under the tobacco tax to match the definition of "cigarette" under the Master Settlement Agreement.
Bill details
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Sponsors
- Susan W Almy House · Graf 13
Topics
Official links
CHAPTER 35
HB 488-FN – FINAL VERSION
6Mar2013… 0339h
04/18/13 1213s
2013 SESSION
13-0577
09/10
HOUSE BILL 488-FN
AN ACT changing the definition of “cigarette” under the tobacco tax to match the definition of “cigarette” under the Master Settlement Agreement.
ANALYSIS
This bill changes the definition of “cigarette” under the tobacco tax to match the definition of “cigarette” under the Master Settlement Agreement.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
6Mar2013… 0339h
04/18/13 1213s
13-0577
09/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Thirteen
AN ACT changing the definition of “cigarette” under the tobacco tax to match the definition of “cigarette” under the Master Settlement Agreement.
Be it Enacted by the Senate and House of Representatives in General Court convened:
35:1 Tobacco Tax; Definition of Cigarette. RSA 78:1, XVII is repealed and reenacted to read as follows:
XVII.(a) In conformity with RSA 541-C:2, IV, “cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:
(1) Any roll of tobacco wrapped in paper or in any substance not containing tobacco; or
(2) Tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or
(3) Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subparagraph (a)(1).
(b) The term “cigarette” includes “roll-your-own” (i.e., any tobacco which, because of its appearance, type, packaging, or labeling is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes). For purposes of this definition of “cigarette,” 0.09 ounces of “roll-your-own” tobacco shall constitute one individual “cigarette.”
35:2 Effective Date. This act shall take effect upon its passage.
Approved: May 31, 2013
Effective Date: May 31, 2013