08 LC 36
0883
House
Bill 1138
By:
Representatives Coan of the
101st,
Ehrhart of the
36th,
Burns of the
157th,
Knox of the
24th,
Roberts of the
154th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Chapter 11 of Title 48 of the Official Code of Georgia Annotated, relating
to taxes on tobacco products, so as to provide for applicability of such tax
with respect to moist snuff; to provide for a definition; to provide for tax
rate and computation procedures; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Chapter
11 of Title 48 of the Official Code of Georgia Annotated, relating to taxes on
tobacco products, is amended in Code Section 48-11-1, relating to definitions,
by adding a new paragraph to read as follows:
"(19.1)
'Moist snuff' means any finely cut, ground, or powdered tobacco that is not
intended to be smoked but shall not include any finely cut, ground, or powdered
tobacco that is intended to be placed in the nasal cavity."
SECTION
2.
Said
chapter is further amended in Code Section 48-11-2, relating to tobacco excise
tax, by revising subsection (a) as follows:
"(a)
An excise tax, in addition to all other taxes of every kind imposed by law,
is
shall
be imposed upon the sale, receipt,
purchase, possession, consumption, handling, distribution, or use of cigars,
cigarettes, and loose or smokeless tobacco in this state at the following
rates:
(1)
Little cigars weighing not more than three pounds per thousand: two and one-half
mills each;
(2)
All other cigars: 23 percent of the wholesale cost price, exclusive of any
trade, cash, or other discounts or any promotion, advertising, display, or
similar allowances;
(3)
Cigarettes: 37¢ per pack of 20 cigarettes and a like rate, pro rata, for
other size packages;
and
(4)
Loose or smokeless tobacco
other than
moist snuff: 10 percent of the wholesale
cost price, exclusive of any trade, cash, or other discounts or any promotion,
advertising, display, or similar
allowances;
or
(5)
Moist snuff: 15¢ per ounce of moist snuff and a like rate, pro rata, on all
fractional parts of an ounce thereof. Such tax shall be computed based on the
net weight as listed by the
manufacturer."
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.