hr428.html
05 LC 19 6631S
House Resolution 428 (RULES COMMITTEE SUBSTITUTE)
By: Representatives Hill of the 21st, Scheid of the 22nd, Ralston of the 7th, Byrd of the 20th, and Setzler of the 35th

A RESOLUTION

Creating the House Study Committee on Tobacco Tax Evasion; and for other purposes.

WHEREAS, there is a growing problem in Georgia with untaxed cigars and smokeless tobacco being brought into the state; and

WHEREAS, an infrastructure exists which is importing cigars from Florida, which has no tax on cigars; and

WHEREAS, legitimate Georgia wholesalers are losing millions of dollars in sales to such operations, causing a loss of jobs in this state; and

WHEREAS, the State of Georgia is losing tobacco tax revenue because the tax is not being paid as required on products being imported into this state; and

WHEREAS, this loss has increased following the tax increase on cigars and the imposition of the tax on smokeless tobacco; and

WHEREAS, current policy and procedure makes the identification of imported products difficult to spot since, unlike cigarettes, neither cigars nor smokeless tobacco products are stamped.

NOW, THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES that there is created the House Study Committee on Tobacco Tax Evasion to be composed of not more than five members. The Speaker of the House of Representatives shall appoint not more than five members of the House of Representatives as members of the committee and shall designate one of such members as chairperson. The chairperson shall call all meetings of the committee.

BE IT FURTHER RESOLVED that the committee shall undertake a study of the conditions, needs, issues, and problems mentioned above or related thereto and recommend any actions or legislation which the committee deems necessary or appropriate. The committee may conduct such meetings at such places and at such times as it may deem necessary or convenient to enable it to exercise fully and effectively its powers, perform its duties, and accomplish the objectives and purposes of this resolution. The members of the committee shall receive the allowances provided for in Code Section 28-1-8 of the Official Code of Georgia Annotated. All funds necessary to carry out the provisions of this resolution shall come from funds appropriated to the House of Representatives. The expenses and allowances authorized by this resolution shall not be received by any member of the committee for more than three days unless additional days are authorized. In the event the committee makes a report of its findings and recommendations, with suggestions for proposed legislation, if any, such report shall be made on or before December 31, 2006. The committee shall stand abolished on December 31, 2006.