Taxation Tobacco Products Remote Retail Sellers
tobacco products other than smokeless tobacco products or roll-your-own tobacco products the sale of cigars or pipe tobacco from the definition of "delivery sale" and instead creates and defines the term "remote retail sale" to include these transactions. The bill then establishes a system for the taxation and licensing of these "remote retail sales" that substantively mirrors the current system of taxation and licensing for "delivery sales".
The bill also resolves an ambiguity about how the "manufacturer's list price" of a tobacco product is determined for both "delivery sales" and "remote retail sales".
(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)