Bill > S02065

This bill increases the state excise tax on cigarettes. Specifically, it amends the tax law to raise the tax from $4.35 to $6.24 per pack of 20 cigarettes. The bill also maintains the existing tax rate of $1.08 per 5 cigarettes for packages containing more than 20 cigarettes. The tax is intended to be imposed only once on each package of cigarettes, and the burden of proof that cigarettes are not subject to the tax lies with the person in possession of the cigarettes.