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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






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


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.  


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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