Amendment #12 to H.3382

Equalizing future OTP and cigarette taxes

Representatives Hecht of Watertown and Lewis of Winchester move that the bill be amended by adding at the end thereof, the following new section:-

SECTION XX. Section 7C of chapter 64C of the General Laws is hereby further amended by adding the following subsection:-

(d) Any change, henceforth, to the state excise tax rate for cigarettes shall cause a commensurate adjustment in the state excise tax for all other tobacco products under chapter 64C. For purposes of this subsection (d), the term “commensurate adjustment” shall be determined by dividing the change in the state cigarette excise tax by the total cigarette excise tax prior to that change, and the resulting percentage change shall be applied to calculate the commensurate adjustment to the state excise taxes for cigars, smokeless tobacco and smoking tobacco. There shall be no negative commensurate adjustments, and the said rate for each tobacco product each shall be adjusted independently of the other such product categories under chapter 64C. The change in cigarette excise tax and commensurate adjustments shall have the same effective date.