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IN THE HOUSE OF REPRESENTATIVES
BY REVENUE AND TAXATION COMMITTEE
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AN ACT
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RELATING TO TOBACCO PRODUCTS; PROVIDING LEGISLATIVE INTENT; AMENDING CHAP-
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SMOKING DEVICES, TO PROVIDE REQUIREMENTS FOR EDUCATIONAL PROGRAMS, TO
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A TERM, TO PROVIDE FOR CONTRABAND GOODS, TO REVISE TERMINOLOGY, AND TO
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PROVIDE FOR THE COLLECTION AND REPORTING OF A CERTAIN TAX; AMENDING SEC-
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ERENCE, AND TO MAKE TECHNICAL CORRECTIONS; AMENDING SECTION 63-2515,
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PORTING OF A CERTAIN TAX, AND TO MAKE TECHNICAL CORRECTIONS; AMENDING
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FOR THE USE OF FUNDS FROM A CERTAIN TAX; AMENDING CHAPTER 25, TITLE 63,
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ESTABLISH THE ELECTRONIC SMOKING DEVICE EDUCATION FUND; AMENDING SEC-
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OF A CERTAIN PERMIT AND TO PROVIDE A PENALTY; AMENDING SECTION 63-2564,
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FOR THE EXCHANGE OF CERTAIN INFORMATION AGREEMENTS.
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SECTION 1. LEGISLATIVE INTENT. It is the intent of the Legislature that
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any funds collected from the tax on liquid nicotine used in electronic smok-
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Code. Any surplus funds collected over the amount appropriated for the fund-
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ing of such programs shall be used for existing health care programs cur-
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rently funded by the General Fund subject to appropriation.
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hereby amended by the addition thereto of a NEW SECTION, to be known and des-
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39-5719. ELECTRONIC SMOKING DEVICES -- EDUCATIONAL PROGRAMS. (1) The
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department of health and welfare shall establish in each public health dis-
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trict an educational program relating to the use of electronic smoking de-
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vices by minors. The educational programs shall be administered by each pub-
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lic health district to educate students, parents, teachers, and the commu-
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nity at large on the dangers of the use of electronic smoking devices by mi-
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nors.
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(2) Such programs shall include, but not be limited to:
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(a) Education on the effects of electronic smoking devices use for both
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liquid nicotine and tetrahydrocannabinols (THC);
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(b) Education on how to identify and prevent the use of electronic smok-
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ing devices by minors;
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(c) A list of activities that can be used by minors as an alternative to
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using electronic smoking devices;
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(d) Information on the health, addiction, and environmental effects of
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the use of electronic smoking devices; and
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(e) Referral information for parents and teachers if they suspect prob-
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lematic use by a minor.
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(3) For purposes of this section, "electronic smoking device" is as de-
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(4) The department may promulgate rules to implement the provisions of
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this section.
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amended to read as follows:
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63-2513. CONTRABAND ARTICLES GOODS. (1) For purposes of this chapter,
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"contraband goods" means:
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(a) Any unstamped cigarettes held, owned, possessed or in control of
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stamps, are hereby declared to be contraband goods, except as autho-
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held by, owned by, possessed by, or in control of any person upon which
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the tax imposed by this chapter has not been paid.
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(2) Contraband goods may be seized by the state tax commission, or an
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employee of the state tax commission, or any peace officer, when directed by
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the state tax commission, without a warrant. Any vehicle, not a common car-
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rier operating in interstate commerce, used in violating this act chapter,
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shall likewise be subject to confiscation. Said cigarettes contraband goods
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or vehicles seized shall be offered for sale. Fifteen (15) days' notice of
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the sale shall be given; net proceeds from the sale shall be deposited in the
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general fund. The state tax commission shall require the purchaser at the
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sale to:
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(a) Aaffix the proper amount of tax stamps to cigarette packages; or
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(b) Collect and report the proper amount of tax with the commission.
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amended to read as follows:
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63-2514. SEARCH AND SEIZURE. When the state tax commission has reason
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to believe that any cigarettes contraband goods are being kept, sold, of-
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fered for sale or given away in violation of this act chapter, an employee,
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delegate or deputy of the state tax commission, or any peace officer, may
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make affidavit of such fact, describing the place or thing to be searched,
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before a magistrate, or such official shall issue a search warrant directed
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of the state tax commission commanding him to search any place or vehicle
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that may be designated in the affidavit and search warrant, and to seize any
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cigarettes contraband goods so possessed as well as any article, machine or
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vehicle wherein the same are found, kept or stored as contraband and to ar-
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rest the person in control or possession thereof for violation of the provi-
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amended to read as follows:
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63-2515. COMPROMISE AND CONFISCATION. When it is shown to the satis-
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faction of the state tax commission that there was no intention to violate
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any of the provisions of this act chapter, the commission may return any
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property confiscated to the party and permit the party to affix the proper
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amount of stamps to any cigarettes or collect and report the proper amount of
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tax, provided additionally the party pays all costs incurred and a penalty of
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twenty-five per cent percent (25%) of the amount of tax as well as interest
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on the total value of the stamps required to be purchased or tax due at one
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per cent percent (1%) for each month or portion thereof, from the date of the
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initial incident or occurrence of violations.
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amended to read as follows:
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63-2551. TOBACCO PRODUCTS TAX -- DEFINITIONS. As used in this act
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chapter:
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(1) "Tobacco products" shall mean any cigars, cheroots, stogies,
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smoking tobacco (including granulated, plug, cut, crimp-cut, ready-rubbed
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and any other kinds and forms of tobacco suitable for smoking in a pipe or
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cigarette), chewing tobacco (including cCavendish, twist, plug, scrap and
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any other kinds and forms of tobacco suitable for chewing) and snuff, however
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prepared; and liquids with any amount of nicotine for use in electronic smok-
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any other articles or products made of tobacco except cigarettes;
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(2) "Manufacturer" means a person who manufactures and sells tobacco
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products;
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(3) "Distributor" means (a) any person engaged in the business of sell-
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ing tobacco products in this state who brings, or causes to be brought, into
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this state from without the state any tobacco products for sale, (b) any per-
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son who makes, manufactures, or fabricates tobacco products in this state
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for sale in this state, (c) any person engaged in the business of selling to-
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bacco products without this state who ships or transports tobacco products
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to retailers in this state, to be sold by those retailers;
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(4) "Subjobber" means any person, other than a manufacturer or distrib-
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utor, who buys tobacco products from a distributor and sells them to persons
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other than the ultimate consumers;
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(5) "Retailer" means any person engaged in the business of selling to-
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bacco products to ultimate consumers;
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(6) "Sale" means any transfer, exchange, or barter, in any manner or by
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any means whatsoever, for a consideration, and includes and means all sales
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made by any person. It includes a gift by a person engaged in the business of
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selling tobacco products, for advertising, as a means of evading the provi-
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sions of this chapter, or for any other purposes whatsoever;
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(7) "Wholesale sales price" means the established price for which a
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manufacturer or any person sells a tobacco product to a distributor that is
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not a related person as defined in section 267 of the Internal Revenue Code,
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exclusive of any discount or other reduction;
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(8) "Business" means any trade, occupation, activity, or enterprise
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engaged in for the purpose of selling or distributing tobacco products in
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this state;
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(9) "Place of business" means any place where tobacco products are man-
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ufactured, stored, or kept for the purpose of sale or consumption, including
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any vessel, vehicle, airplane or train;
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(10) "Retail outlet" means each place of business from which tobacco
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products are sold to consumers;
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amended to read as follows:
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63-2552A. ADDITIONAL TAX IMPOSED -- RATE. (1) In addition to the tax
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is levied and there shall be collected an additional tax upon the sale, use,
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consumption, handling, or distribution of all tobacco products in this state
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at the rate of five percent (5%) of the wholesale sales price of such tobacco
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products. Such tax shall be imposed at the time the distributor:
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(a) Brings, or causes to be brought, into this state from without the
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state tobacco products for sale;
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(b) Makes, manufactures, or fabricates tobacco products in this state
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for sale in this state; or
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(c) Ships or transports tobacco products to retailers in this state to
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be sold by those retailers.
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(2) Each distributor, within twenty (20) days after July 1, 1994, shall
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file a report with the commission, in such form as the commission may pre-
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scribe, showing the tobacco products on hand on July 1, 1994, and the amount
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of tax due thereon. The tax imposed in this subsection shall be due and
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payable within twenty (20) days after July 1, 1994, and thereafter shall bear
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interest at the rate of one percent (1%) per month.
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(3) Of the tax collected pursuant to this section from liquid nicotine,
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such funds shall be distributed to the electronic smoking device education
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distributed by the same formula used to appropriate general funds among the
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any surplus funds collected over the amount needed for the funding of such
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programs shall be used for existing health care programs currently funded by
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the general fund, subject to appropriation.
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(4) Fifty percent (50%) of the tax collected pursuant to this section
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shall be subject to appropriation to the public school income fund to be uti-
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lized to develop and implement school safety improvements and to facilitate
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and provide substance abuse prevention programs in the public school system
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two hundred thousand dollars ($200,000) that shall be remitted annually to
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forensic services for drug testing of juveniles, and less eighty thousand
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dollars ($80,000) that shall be remitted to the commission on Hispanic af-
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fairs to be used for substance abuse prevention efforts in collaboration
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with the state department of education. Fifty percent (50%) of the remainder
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of the tax collected pursuant to this section shall be subject to appropri-
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ation to the department of juvenile corrections for distribution quarterly
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be reviewed annually and any money in excess to the operations needs of the
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laboratory for juvenile drug testing will be deposited in the public school
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income fund for substance abuse prevention programs in the public school
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system. The laboratory may utilize this increased toxicology capacity for
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adult drug testing to the extent that timely testing for juveniles is not
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adversely impacted.
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hereby amended by the addition thereto of a NEW SECTION, to be known and des-
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63-2552C. ELECTRONIC SMOKING DEVICE EDUCATION FUND. There is hereby
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created and established in the state treasury the electronic smoking device
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education fund. The fund shall consist of tax collected pursuant to section
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fund are hereby continuously appropriated to be used solely to fund the edu-
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by the same formula used to appropriate general funds among the public health
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funds collected over the amount needed for the funding of such programs shall
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be used for existing health care programs currently funded by the general
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fund, subject to appropriation.
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amended to read as follows:
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63-2554. PERMIT REQUIRED. (1) No person shall engage in the business
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of a distributor or subjobber of tobacco products at any place of business
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without first having received from the commission a permit as provided in
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(2) The commission may revoke the permit of a person not actively en-
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gaged in activities requiring a permit under this chapter.
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(3) Notice of revocation shall be given in the manner provided for defi-
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(4) A permit held by a person who for a period of twelve (12) consec-
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utive months files reports showing no tobacco products activity reportable
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under this chapter shall expire automatically upon the commission providing
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notice of the expiration to the last known address of the person to whom the
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permit was issued.
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(5) A person who engaged in activities requiring a permit under this
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section without a permit or after a permit has been revoked or suspended,
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and any person who is a responsible person as described in section 63-3627,
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commission, be subject to a civil penalty not to exceed one hundred dollars
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($100). Each day shall constitute a separate offense that the commission may
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amended to read as follows:
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63-2564. DISTRIBUTION OF TAX REVENUES. (1) The revenues received from
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est, or deficiency additions, shall be distributed by the tax commission as
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follows:
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(a1) An amount of money shall be distributed to the state refund ac-
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count, sufficient to pay current refund claims. All refunds authorized by
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the commission shall be paid through the state refund account, and those mon-
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eys are continuously appropriated.
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liquid nicotine, after deducting the amount placed in the refund fund, such
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funds shall be used to fund the educational programs established in section
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general funds among the public health districts established in chapter 4,
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for the funding of such programs shall be used for existing health care pro-
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grams currently funded by the general fund, subject to appropriation.
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(b3) From the balance remaining with the state treasurer after deduct-
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ing the amounts in subsection (a1) of this section, all remaining moneys
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be remitted to that fund periodically, but no less frequently than quar-
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terly.
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hereby amended by the addition thereto of a NEW SECTION, to be known and des-
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63-2566. EXCHANGE OF INFORMATION AGREEMENTS. For the purpose of ad-
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partment of health and welfare may enter into such written agreements for the
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exchange of information or delegation of authority, or both, as the commis-
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sion and the department may find necessary to properly implement the intent
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of the provisions of this chapter.