Bill > S08330

This bill proposes to amend the tax law to increase the state excise tax on cigarettes. The key provisions are: 1) The cigarette tax rate would be increased from $4.35 to $6.24 per pack of 20 cigarettes, and from $1.0875 to $1.2475 per pack of more than 20 cigarettes. 2) The tax is intended to be imposed on only one sale of the same package of cigarettes, and the burden of proof that any cigarettes are not taxable is on the person in possession of them. The bill would take effect immediately upon enactment.