2012 -- S 2551

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LC01942

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STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2012

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A N A C T

RELATING TO TAXATION - TOBACCO PRODUCT SALES

     Introduced By: Senators Perry, Miller, Nesselbush, and DeVall

     Date Introduced: February 28, 2012

     Referred To: Senate Finance

It is enacted by the General Assembly as follows:

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     SECTION 1. Chapter 44-20 of the General Laws entitled "Cigarette Tax" is hereby

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amended by adding thereto the following section:

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     44-20-59. Tobacco for rolling machines. – Every person maintaining a machine at a

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retail establishment that enables any person to process at that establishment tobacco or any

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product that is made or derived from tobacco into a roll or tube shall be deemed to be a

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manufacturer of cigarettes and the resulting product shall be deemed to be cigarettes sold to a

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consumer for purposes of this chapter, chapter 71 of title 23, and chapter 20.11 of title 23 of the

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general laws.

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     SECTION 2. This act shall take effect upon passage.

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LC01942

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N A C T

RELATING TO TAXATION - TOBACCO PRODUCT SALES

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     This act would provide that any person maintaining a “roll your own cigarette machine”

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at a retail establishment must pay the required excise tax and abide by other laws of the Rhode

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Island general laws relating to the requirements of a cigarette manufacturer.

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     This act would take effect upon passage.

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LC01942

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