Text: S05411 Text: S05413 Text: S05400 - S05499 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend House File 2548, as passed by the House, as 1 2 follows: 1 3 #1. Page 19, by inserting after line 4 the 1 4 following: 1 5 "Sec. 200. Section 453A.1, subsection 26, Code 1 6 1999, is amended to read as follows: 1 7 26. "Tobacco products" means cigars; little cigars 1 8 as defined in section 453A.42, subsection 5; cheroots; 1 9 stogies; periques; granulated; plug cut, crimp cut, 1 10 ready rubbed, and other smoking tobacco; moist snuff 1 11 as defined in section 453A.42; snuff, snuff flour; 1 12 cavendish; plug and twist tobacco; fine-cut and other 1 13 chewing tobaccos; shorts; or refuse scraps, clippings, 1 14 cuttings and sweepings of tobacco, and other kinds and 1 15 forms of tobacco, prepared in such manner as to be 1 16 suitable for chewing or smoking in a pipe or 1 17 otherwise, or both for chewing and smoking; but does 1 18 not mean cigarettes." 1 19 #2. Page 19, by inserting after line 25 the 1 20 following: 1 21 "Sec. 202. Section 453A.42, Code 1999, is amended 1 22 by adding the following new subsection: 1 23 NEW SUBSECTION. 6A. "Moist snuff" means any 1 24 finely cut, ground, or powdered tobacco intended to be 1 25 placed in the oral cavity, except dry snuff. 1 26 Sec. 203. Section 453A.42, subsection 14, Code 1 27 1999, is amended to read as follows: 1 28 14. "Tobacco products" means cigars; little cigars 1 29as defined herein; cheroots; stogies; periques; 1 30 granulated, plug cut, crimp cut, ready rubbed, and 1 31 other smoking tobacco; moist snuff; snuff; snuff 1 32 flour; cavendish; plug and twist tobacco; fine-cut and 1 33 other chewing tobaccos; shorts; refuse scraps, 1 34 clippings, cuttings and sweepings to tobacco, and 1 35 other kinds and forms of tobacco, prepared in such 1 36 manner as to be suitable for chewing or smoking in a 1 37 pipe or otherwise, or both for chewing and smoking; 1 38 but shall not include cigarettes as defined in section 1 39 453A.1, subsection 3. 1 40 Sec. 204. Section 453A.43, subsection 1, 1 41 unnumbered paragraph 1, Code 1999, is amended to read 1 42 as follows: 1 43 A tax is imposed upon all tobacco products in this 1 44 state and upon any person engaged in business as a 1 45 distributor of tobacco products, at the rate of 1 46 twenty-two percent of the wholesale sales price of the 1 47 tobacco products, except little cigarsas defined in1 48section 453A.42and moist snuff. Little cigars shall 1 49 be subject to the same rate of tax imposed upon 1 50 cigarettes in section 453A.6, payable at the time and 2 1 in the manner provided in section 453A.6; and stamps 2 2 shall be affixed as provided in division I of this 2 3 chapter. Moist snuff shall be subject to tax at the 2 4 rate of forty-four percent of the wholesale sales 2 5 price of the moist snuff. The tax on tobacco 2 6 products, excluding little cigars, shall be imposed at 2 7 the time the distributor does any of the following: 2 8 Sec. 205. Section 453A.43, subsection 2, 2 9 unnumbered paragraph 1, Code 1999, is amended to read 2 10 as follows: 2 11 A tax is imposed upon the use or storage by 2 12 consumers of tobacco products in this state, and upon 2 13 the consumers, at the rate of twenty-two percent of 2 14 the cost of the tobacco products, except that the rate 2 15 of tax on moist snuff is forty-four percent of the 2 16 cost of the moist snuff. 2 17 Sec. 206. Section 453A.43, subsection 2, paragraph 2 18 b, Code 1999, is amended to read as follows: 2 19 b. Less than 10 oz. moist snuff, snuff, or snuff 2 20 powder. 2 21 Sec. 207. Section 453A.45, subsection 5, paragraph 2 22 a, Code Supplement 1999, is amended to read as 2 23 follows: 2 24 a. The transportation of not more than fifty 2 25 cigars, not more than ten ounces of moist snuff, 2 26 snuff, or snuff powder, or not more than one pound of 2 27 smoking or chewing tobacco or other tobacco products 2 28 not specifically mentioned herein;." 2 29 #3. Page 22, by inserting after line 25 the 2 30 following: 2 31 " . Section 200 and sections 202 through 207 of 2 32 this Act, amending Code sections 453A.1, 453A.42, 2 33 453A.43, and 453A.45, take effect January 1, 2001." 2 34 2 35 2 36 2 37 JOE BOLKCOM 2 38 HF 2548.306 78 2 39 mg/cf
Text: S05411 Text: S05413 Text: S05400 - S05499 Text: S Index Bills and Amendments: General Index Bill History: General Index
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