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2012 -- S 2551 | |
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LC01942 | |
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STATE OF RHODE ISLAND | |
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IN GENERAL ASSEMBLY | |
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JANUARY SESSION, A.D. 2012 | |
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A N A C T | |
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RELATING TO TAXATION - TOBACCO PRODUCT SALES | |
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Introduced By: Senators Perry, Miller, Nesselbush, and DeVall | |
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Date Introduced: February 28, 2012 | |
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Referred To: Senate Finance | |
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It is enacted by the General Assembly as follows: | |
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SECTION 1. Chapter 44-20 of the General Laws entitled "Cigarette Tax" is hereby |
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amended by adding thereto the following section: |
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44-20-59. Tobacco for rolling machines. – Every person maintaining a machine at a |
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retail establishment that enables any person to process at that establishment tobacco or any |
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product that is made or derived from tobacco into a roll or tube shall be deemed to be a |
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manufacturer of cigarettes and the resulting product shall be deemed to be cigarettes sold to a |
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consumer for purposes of this chapter, chapter 71 of title 23, and chapter 20.11 of title 23 of the |
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general laws. |
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SECTION 2. This act shall take effect upon passage. |
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LC01942 | |
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EXPLANATION | |
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BY THE LEGISLATIVE COUNCIL | |
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OF | |
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A N A C T | |
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RELATING TO TAXATION - TOBACCO PRODUCT SALES | |
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This act would provide that any person maintaining a “roll your own cigarette machine” |
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at a retail establishment must pay the required excise tax and abide by other laws of the Rhode |
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Island general laws relating to the requirements of a cigarette manufacturer. |
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This act would take effect upon passage. |
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LC01942 | |
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