Taxation Tobacco Products Remote Retail Sellers
| Type | Bill |
|---|---|
| Session | 2023 Regular Session |
| Subjects |
Concerning the taxation of tobacco products.
Bill Summary:
The act categorizes the remote sales of certain kinds of tobacco products for purposes of establishing the regulation and taxation of the sales. The act exempts transactions involving the sale of cigars or pipe tobacco from the definition of "delivery sale" and instead creates and defines the term "remote retail sale" to include these transactions.
The act also resolves an ambiguity about how the "manufacturer's list price" of a tobacco product is determined for both "delivery sales" and "remote retail sales".
APPROVED by Governor May 1, 2023
EFFECTIVE January 1, 2024
NOTE: This act was passed without a safety clause.
(Note: This summary applies to this bill as enacted.)
Related Documents & Information
| Date | Version | Documents |
|---|---|---|
| 02/28/2023 | SA1 |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.013 (Attachment C) | The motion passed without objection. | Vote summary |
| Refer House Bill 23-1015, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. | The motion passed on a vote of 5-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 23-1015 to the Committee of the Whole. | The motion passed on a vote of 11-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.011 (Attachment D). | The motion passed without objection. | Vote summary |
| Adopt amendment L.009 (Attachment C). | The motion passed without objection. | Vote summary |
| Refer House Bill 23-1015, as amended, to the Committee on Appropriations. | The motion passed on a vote of 11-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 04/13/2023 | Senate Amendments | REPASS |
39
AYE
23
NO
3
OTHER
|
Vote record |
| 04/13/2023 | Senate Amendments | CONCUR |
47
AYE
15
NO
3
OTHER
|
Vote record |
| 03/06/2023 | Third Reading | BILL |
45
AYE
19
NO
1
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 04/03/2023 | Third Reading | BILL |
32
AYE
2
NO
1
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 05/01/2023 | Governor | Governor Signed |
| 04/25/2023 | Governor | Sent to the Governor |
| 04/24/2023 | Senate | Signed by the President of the Senate |
| 04/24/2023 | House | Signed by the Speaker of the House |
| 04/13/2023 | Senate | House Considered Senate Amendments - Result was to Concur - Repass |
| 04/04/2023 | Senate | House Considered Senate Amendments - Result was to Laid Over Daily |
| 04/03/2023 | Senate | Senate Third Reading Passed - No Amendments |
| 03/31/2023 | Senate | Senate Second Reading Passed with Amendments - Committee |
| 03/28/2023 | Senate | Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole |
| 03/09/2023 | Senate | Introduced In Senate - Assigned to Finance |
| 03/06/2023 | House | House Third Reading Passed - No Amendments |
| 03/03/2023 | House | House Second Reading Special Order - Passed with Amendments - Committee |
| 03/03/2023 | House | House Committee on Appropriations Refer Unamended to House Committee of the Whole |
| 02/06/2023 | House | House Committee on Finance Refer Amended to Appropriations |
| 01/09/2023 | House | Introduced In House - Assigned to Finance |
Prime Sponsor
Sponsor
Co-Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 01/01/2024 | 142 | Taxation Tobacco Products Remote Retail Sellers |