CHAPTER 11. TAXATION.

§11-17-3. Levy of tax; ratio; dedication of proceeds.(a) Tax on cigarettes and tobacco products other than cigarettes. — For the purpose of providing revenue for the General Revenue Fund of the state, an excise tax is hereby levied and imposed on sales of cigarettes and tobacco products other than cigarettes.

(b) Tax rate on cigarettes. — Effective May 1, 2003, the excise tax rate levied and imposed on the sale of cigarettes is 55 cents on each twenty cigarettes or in like ratio on any part thereof: Provided, That on and after July 1, 2016, the excise tax rate levied and imposed on the sale of cigarettes is $1.20 on each twenty cigarettes or in like ratio on any part thereof.  Only one sale of the same article shall be used in computing the amount of tax due under this subsection.

(c) Tax on tobacco products other than cigarettes. — Effective January 1, 2002, the excise tax levied and imposed on the sales or use of tobacco products other than cigarettes at the rate equal to seven percent of the wholesale price of each article or item of tobacco products other than cigarettes sold by the wholesaler or subjobber dealer, whether or not sold at wholesale, or if not sold, then at the same rate upon the use by the wholesaler or dealer: Provided, That on and after July 1, 2016, the excise tax rate levied and imposed on the sales or use of tobacco products other than cigarettes is at the rate equal to twelve percent of the wholesale price of each article or item of tobacco products other than cigarettes sold by the wholesaler or subjobber dealer, whether or not sold at wholesale, or if not sold, then at the same rate upon the use by the wholesaler or dealer. Only one sale of the same article shall be used in computing the amount of tax due under this subsection.

(d) Effective date of amendments. — Amendments to this section enacted in the year 2003 apply in determining tax imposed under this article from May 1, 2003, through June 30, 2016. Amendments to this section enacted in the year 2016 apply in determining tax imposed under this article effective on and after July 1, 2016.

§11-17-3. Levy of tax; ratio; dedication of proceeds.(a) Tax on cigarettes and tobacco products other than cigarettes. — For the purpose of providing revenue for the General Revenue Fund of the state, an excise tax is hereby levied and imposed on sales of cigarettes and tobacco products other than cigarettes.

Bills Affecting §11-17-3

2001 Regular Session: SB628
2001 Regular Session: SB671
2002 Regular Session: SB499
2003 2X: HB200
2003 Regular Session: HB2119
2003 Regular Session: HB3162
2003 Regular Session: HB3166
2003 Regular Session: SB89
2003 Regular Session: SB105
2003 Regular Session: SB478
2004 Regular Session: HB3162
2004 Regular Session: HB4100
2004 Regular Session: SB114
2004 Regular Session: SB255
2004 Regular Session: SB627
2005 Regular Session: HB2008
2006 Regular Session: HB2008
2006 Regular Session: HB4424
2006 Regular Session: HB4700
2006 Regular Session: HB4796
2006 Regular Session: SB738
2007 Regular Session: HB2082
2007 Regular Session: HB2123
2007 Regular Session: HB3123
2007 Regular Session: SB145
2008 Regular Session: HB3123
2008 Regular Session: SB181
2009 Regular Session: HB2681
2009 Regular Session: HB2746
2009 Regular Session: SB420
2010 Regular Session: HB2681
2010 Regular Session: HB2746
2011 Regular Session: HB2729
2011 Regular Session: HB2973
2011 Regular Session: HB3239
2011 Regular Session: SB362
2011 Regular Session: SB566
2012 Regular Session: SB586
2013 Regular Session: HB3138
2013 Regular Session: SB593
2014 Regular Session: HB4191
2014 Regular Session: SB534
2015 Regular Session: HB2559
2015 Regular Session: HB2634
2015 Regular Session: HB2953
2015 Regular Session: SB531
2015 Regular Session: SB534
2016 1X: HB103
2016 1X: SB1005
2016 1X: SB1012
2016 Regular Session: HB2634
2016 Regular Session: HB2953
2016 Regular Session: HB4023
2016 Regular Session: HB4181
2016 Regular Session: HB4494
2016 Regular Session: HB4564
2016 Regular Session: HB4661
2016 Regular Session: SB125
2016 Regular Session: SB139
2016 Regular Session: SB420
2016 Regular Session: SB607
2017 Regular Session: HB2964
2017 Regular Session: SB677
2018 Regular Session: HB2964
2018 Regular Session: HB4537
2020 Regular Session: HB4650
2020 Regular Session: SB735
2020 Regular Session: SB837
2021 Regular Session: SB68
2021 Regular Session: SB600