This bill amends the Tobacco Products Tax Act by revising the tax structure for cigars, cheroots, and stogies. Specifically, it introduces a new tax rate of twenty percent on the purchase price or selling price of these products, with a maximum tax cap of fifty cents per item. Additionally, the bill maintains existing tax rates for other tobacco products, such as snuff and electronic nicotine delivery systems, while updating the language for clarity and consistency.

The bill also includes provisions for the tax on tobacco products to be in addition to all other taxes and specifies that the seller is liable for tax payments when licensed sellers purchase from one another. The act is set to become operative on October 1, 2025, and it repeals the original section 77-4008 of the Revised Statutes Cumulative Supplement, 2024.

Statutes affected:
Introduced: 77-4008