Revision: Jan. 25, 2013, midnight
HB 488-FN – AS INTRODUCED
2013 SESSION
09/10
HOUSE BILL 488-FN
AN ACT changing the definition of “cigarette” under the tobacco tax to match the definition of “cigarette” under the Master Settlement Agreement.
This bill changes the definition of “cigarette” under the tobacco tax to match the definition of “cigarette” under the Master Settlement Agreement.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
13-0577
09/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Thirteen
AN ACT changing the definition of “cigarette” under the tobacco tax to match the definition of “cigarette” under the Master Settlement Agreement.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Tobacco Tax; Definition of Cigarette. RSA 78:1, XVII is repealed and reenacted to read as follows:
XVII.(a) “Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:
(1) Any roll of tobacco wrapped in paper or in any substance not containing tobacco; or
(2) Tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or
(3) Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subparagraph (a)(1).
(b) The term “cigarette” includes “roll-your-own” (i.e., any tobacco which, because of its appearance, type, packaging, or labeling is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes). For purposes of this definition of “cigarette,” 0.09 ounces of “roll-your-own” tobacco shall constitute one individual “cigarette.”
2 Contingency. Section 1 of this act shall take effect on the effective date of the repeal of RSA 541-C and RSA 541-D relative to the state’s participation in the Master Settlement Agreement.
3 Effective Date.
I. Section 1 of this act shall take effect as provided in section 2 of this act.
II. The remainder of this act shall take effect upon its passage.
LBAO
13-0577
01/17/13
HB 488-FN - FISCAL NOTE
AN ACT changing the definition of “cigarette” under the tobacco tax to match the definition of “cigarette” under the Master Settlement Agreement.
FISCAL IMPACT:
Due to time constraints, the Office of Legislative Budget Assistant is unable to provide a fiscal note for this bill, as introduced, at this time. When completed, the fiscal note will be forwarded to the House Clerk's Office.