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Bill > SB0781
MI SB0781
MI SB0781Taxation: tobacco; excise tax on certain electronic smoking devices; provide for. Amends secs. 2, 7 & 12 of 1993 PA 327 (MCL 205.422 et seq.). TIE BAR WITH: SB 0782'20, SB 0783'20, SB 0784'20
summary
Introduced
02/05/2020
02/05/2020
In Committee
09/22/2020
09/22/2020
Crossed Over
06/17/2020
06/17/2020
Passed
Dead
12/31/2020
12/31/2020
Introduced Session
100th Legislature
Bill Summary
A bill to amend 1993 PA 327, entitled "Tobacco products tax act," by amending sections 2, 6, 7, and 12 (MCL 205.422, 205.426, 205.427, and 205.432), section 2 as amended by 2012 PA 188, section 6 as amended by 1997 PA 187, section 7 as amended by 2016 PA 86, and section 12 as amended by 2018 PA 639.
AI Summary
This bill amends the Tobacco Products Tax Act to:
- Define new terms such as "alternative nicotine product," "consumable material," and "electronic smoking device" and include them under the definition of "tobacco product."
- Impose a new 18% wholesale tax on consumable materials and a 50 cent per ounce tax on alternative nicotine products, starting January 1, 2021.
- Require additional record-keeping and reporting for the sale of consumable materials and electronic smoking devices.
- Provide for the distribution of the new tax revenue, with the first $250,000 going to the Department of Treasury for enforcement, the next $2.5 million going to local health departments, the next $2.5 million going to the Department of Health and Human Services for youth tobacco enforcement, and the remainder going to the general fund.
The bill is tied to the enactment of three other related bills, Senate Bills 782, 783, and 784 of the 2020 legislative session.
Committee Categories
Budget and Finance, Government Affairs
Sponsors (1)
Last Action
Referred To Committee On Ways And Means, With Substitute (h-1) (on 09/22/2020)
Official Document
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