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Bill > S1576


MA S1576

Relative to the taxation of electronic smoking devices, cigars and smoking tobacco


summary

Introduced
01/23/2017
In Committee
01/23/2017
Crossed Over
Passed
Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

For legislation to the tax electronic smoking devices, cigars and smoking tobacco. Revenue.

AI Summary

This bill amends the taxation of electronic smoking devices, cigars, and smoking tobacco in Massachusetts. It defines "electronic smoking liquid" and imposes a 40% excise tax on electronic smoking liquids, cigars, and smoking tobacco held in the commonwealth. The excise tax is collected from cigar distributors, wholesalers of electronic smoking liquids, and retailers who fail to show invoices demonstrating the excise has already been paid. The bill also requires consumers to pay the excise tax on any cigars, smoking tobacco, or electronic smoking liquids in their possession if the excise has not been paid.

Committee Categories

Budget and Finance

Sponsors (11)

Last Action

Accompanied a new draft, see H3998 (on 11/06/2017)

bill text


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