Text: SF00087 Text: SF00089 Text: SF00000 - SF00099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 453A.1, subsection 26, Code 2001, is 1 2 amended to read as follows: 1 3 26. "Tobacco products" means cigars; little cigars as 1 4 defined in section 453A.42, subsection 5; cheroots; stogies; 1 5 periques; granulated; plug cut, crimp cut, ready rubbed, and 1 6 other smoking tobacco; moist snuff as defined in section 1 7 453A.42; snuff, snuff flour; cavendish; plug and twist 1 8 tobacco; fine-cut and other chewing tobaccos; shorts; or 1 9 refuse scraps, clippings, cuttings and sweepings of tobacco, 1 10 and other kinds and forms of tobacco, prepared in such manner 1 11 as to be suitable for chewing or smoking in a pipe or 1 12 otherwise, or both for chewing and smoking; but does not mean 1 13 cigarettes. 1 14 Sec. 2. Section 453A.42, Code 2001, is amended by adding 1 15 the following new subsection: 1 16 NEW SUBSECTION. 6A. "Moist snuff" means any finely cut, 1 17 ground, or powdered tobacco intended to be placed in the oral 1 18 cavity, except dry snuff. 1 19 Sec. 3. Section 453A.42, subsection 14, Code 2001, is 1 20 amended to read as follows: 1 21 14. "Tobacco products" means cigars; little cigarsas1 22defined herein; cheroots; stogies; periques; granulated, plug 1 23 cut, crimp cut, ready rubbed, and other smoking tobacco; moist 1 24 snuff; snuff; snuff flour; cavendish; plug and twist tobacco; 1 25 fine-cut and other chewing tobaccos; shorts; refuse scraps, 1 26 clippings, cuttings and sweepings to tobacco, and other kinds 1 27 and forms of tobacco, prepared in such manner as to be 1 28 suitable for chewing or smoking in a pipe or otherwise, or 1 29 both for chewing and smoking; but shall not include cigarettes 1 30 as defined in section 453A.1, subsection 3. 1 31 Sec. 4. Section 453A.43, subsection 1, unnumbered 1 32 paragraph 1, Code 2001, is amended to read as follows: 1 33 A tax is imposed upon all tobacco products in this state 1 34 and upon any person engaged in business as a distributor of 1 35 tobacco products, at the rate of twenty-two percent of the 2 1 wholesale sales price of the tobacco products, except little 2 2 cigarsas defined in section 453A.42and moist snuff. Little 2 3 cigars shall be subject to the same rate of tax imposed upon 2 4 cigarettes in section 453A.6, payable at the time and in the 2 5 manner provided in section 453A.6; and stamps shall be affixed 2 6 as provided in division I of this chapter. Moist snuff shall 2 7 be subject to tax at the rate of forty-four percent of the 2 8 wholesale sales price of the moist snuff. The tax on tobacco 2 9 products, excluding little cigars, shall be imposed at the 2 10 time the distributor does any of the following: 2 11 Sec. 5. Section 453A.43, subsection 2, unnumbered 2 12 paragraph 1, Code 2001, is amended to read as follows: 2 13 A tax is imposed upon the use or storage by consumers of 2 14 tobacco products in this state, and upon the consumers, at the 2 15 rate of twenty-two percent of the cost of the tobacco 2 16 products, except for moist snuff on which the rate of tax is 2 17 forty-four percent of the cost of the moist snuff. 2 18 Sec. 6. Section 453A.43, subsection 2, paragraph b, Code 2 19 2001, is amended to read as follows: 2 20 b. Less than 10 oz. moist snuff, snuff, or snuff powder. 2 21 Sec. 7. Section 453A.45, subsection 5, paragraph a, Code 2 22 2001, is amended to read as follows: 2 23 a. The transportation of not more than fifty cigars, not 2 24 more than ten ounces of moist snuff, snuff, or snuff powder, 2 25 or not more than one pound of smoking or chewing tobacco or 2 26 other tobacco products not specifically mentioned herein;. 2 27 Sec. 8. INVENTORY TAX. 2 28 1. All persons required to be licensed under section 2 29 453A.44 as distributors having in their possession and held 2 30 for resale on June 30, 2001, moist snuff upon which the tax 2 31 under section 453A.43 has been paid shall be subject to an 2 32 inventory tax on moist snuff as provided in this section. 2 33 2. Persons subject to the inventory tax imposed under this 2 34 section shall take an inventory as of the close of the 2 35 business day on June 30, 2001, of the amount of moist snuff 3 1 subject to the inventory tax for the purpose of determining 3 2 the tax due. These persons shall report the tax on forms 3 3 provided by the department of revenue and finance and remit 3 4 the tax due within thirty days of the prescribed inventory 3 5 date. The department of revenue and finance shall adopt rules 3 6 as are necessary to carry out this section. 3 7 3. The rate of the inventory tax on the wholesale price of 3 8 moist snuff subject to the tax as specified in subsection 1 is 3 9 equal to the difference between the amount paid on the 3 10 wholesale price of moist snuff under section 453A.43 prior to 3 11 July 1, 2001, and the amount that is to be paid on the 3 12 wholesale price of moist snuff under section 453A.43 on or 3 13 after July 1, 2001. 3 14 EXPLANATION 3 15 This bill increases the tax on the wholesale price of moist 3 16 snuff from 22 percent to 44 percent. An inventory tax on 3 17 moist snuff is also imposed at a rate equal to the difference 3 18 between the rate paid before July 2001 and the rate to be paid 3 19 on or after July 1, 2001. 3 20 LSB 1708SS 79 3 21 mg/pj/5
Text: SF00087 Text: SF00089 Text: SF00000 - SF00099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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