Taxation: tobacco; tax on certain nicotine and vapor products; establish, and provide for various amendments. Amends title & secs. 2, 3, 6, 6a, 6c, 6d, 7, 8, 9, 11, 12 & 14 of 1993 PA 327 (MCL 205.422 et seq.).
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Overview
This bill amends the Tobacco Products Tax Act to establish and provide for a tax on certain nicotine and vapor products, including alternative nicotine products and authorized vapor products. It defines key terms related to these products, such as ‘consumable material,’ ‘container,’ and ‘stamp,’ and outlines requirements for manufacturers, wholesalers, secondary wholesalers, vending machine operators, unclassified acquirers, and transporters. The bill also addresses issues like counterfeit cigarettes and gray market products, and establishes procedures for licensing and record-keeping.
Key provisions
- Establishes a tax on tobacco, nicotine, vapor, and similar products.
- Defines key terms related to these products, including ‘alternative nicotine product,’ ‘authorized consumable material,’ and ‘authorized vapor product.’
- Requires manufacturers, wholesalers, and retailers to obtain licenses to sell these products.
- Specifies requirements for record-keeping, including invoices and statements.
- Addresses issues of counterfeit and gray market products.
- Outlines procedures for affixing stamps to individual packages of cigarettes.
- Establishes rules for transporting and selling tobacco products, including requirements for remote sales.
- Requires wholesalers and unclassified acquirers to maintain a substantial stock of tobacco products.
Who is affected
- Tobacco manufacturers
- Wholesalers
Bill text
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Document of record
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- Senate Introduced Bill
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