Amendment #672 to H3400

OTP Equalization

[Sponsors] Mr. Hecht of Watertown moves that the bill be amended by adding at the end thereof the following four sections:

“SECTION ______.  The second paragraph of section 1 of Chapter 64C of the General Laws, as most recently amended by section 36 of chapter 182 of the acts of 2008, is hereby further amended by striking out the words “and the words "smokeless tobacco'' shall mean snuff, snuff flour and any other tobacco or tobacco product prepared in such manner as to be suitable for chewing, including, but not limited to cavendish, plug, twist and fine-cut tobaccos.” and inserting in place thereof the following words:–  and the words “smokeless tobacco” shall mean snuff, snuff flour and any other tobacco or tobacco product prepared in such manner as to be suitable for chewing, including, but not limited to cavendish, plug, twist and fine-cut tobaccos. “Smokeless tobacco” shall additionally include any form of tobacco or substance containing tobacco that is not included within the definitions of cigars, cigarettes, or smoking tobacco in chapter 64C.

“SECTION ___.  The definition of “smoking tobacco” in subsection (a) of section 7B of chapter 64C of the General Laws, as most recently amended by section 38 of chapter 182 of the acts of 2008, is hereby further amended by striking the words “roll-your-own tobacco and pipe tobacco and other kinds and forms of tobacco suitable for smoking” and inserting in place thereof the following words:– roll-your-own tobacco and pipe tobacco and other kinds and forms of tobacco, or substance that contains tobacco, suitable for smoking, and “smoking tobacco” shall additionally include tobacco leaf, tobacco sheet, or any substance containing tobacco which is suitable for rolling or wrapping tobacco or any other substance for smoking.

“SECTION ___.  Said section 7B of said chapter 64C of the General Laws is hereby further amended by adding the following subsection:–

(m) In addition to the excise imposed by subsection (b), an excise shall be imposed on all cigars weighing more than 3 pounds per 1,000 units and not more than 12 pounds per 1,000 units held in the commonwealth at the rate of 80 percent of the wholesale price of such product.  In addition to the excise imposed by paragraph (b), an excise shall be imposed on all smoking tobacco held in the commonwealth at the rate of 90 percent of the wholesale price of such product.

“SECTION ___. The final sentence of subsection (a) of section 7C of chapter 64C of the General Laws is hereby amended by striking out the words “twenty-five percent” and inserting in place thereof the following words:– 45 percent.