Text: S05411                            Text: S05413
Text: S05400 - S05499                   Text: S Index
Bills and Amendments: General Index     Bill History: General Index

Senate Amendment 5412

Amendment Text

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 29 as 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 cigars as defined in
  1 48 section 453A.42 and 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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