Bill
Bill > H3998
MA H3998
Relative to the taxation of electronic smoking devices, cigars and smoking tobacco
summary
Introduced
11/06/2017
11/06/2017
In Committee
11/06/2017
11/06/2017
Crossed Over
Passed
Dead
12/31/2018
12/31/2018
Introduced Session
190th General Court
Bill Summary
Relative to the taxation of electronic smoking devices, cigars and smoking tobacco
AI Summary
This bill makes several changes to the taxation of electronic smoking devices, cigars, and smoking tobacco in Massachusetts. It creates new definitions for "electronic smoking liquid," "electronic smoking liquid distributor," and "electronic smoking liquid retailer." The bill imposes a 20% excise tax on electronic smoking liquid at the wholesale level, and requires electronic smoking liquid retailers to collect the excise tax on products in their possession. The bill also prohibits the shipment of cigars, cigarettes, electronic smoking liquid, and other tobacco products to anyone other than licensed manufacturers, wholesalers, retailers, and distributors, and establishes penalties for violations.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Last Action
No further action taken (on 01/01/2019)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/190/H3998 |
| Bill | https://malegislature.gov/Bills/190/H3998.pdf |
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