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S.F. No. 1894 - Premium Cigar Definition and Tax Rate Modification
 
Author: Senator David H. Senjem
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: April 7, 2015



 

 

Section

Provision

1

Strikes “hand-rolled” from the required elements in the definition of “premium cigar.”
 

2

Reduces the maximum excise tax amount imposed on distributors for premium cigars.  The tax would be the lesser of 95 percent of the wholesale sales price of premium cigars, or $0.50 per premium cigar.  
 

3

Modifies the consumer use tax amount for premium cigars in the same amount as the excise tax in section 2.   

This bill is effective July 1, 2015. 

 

 
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