Amendment #15 to H.3382

Reduce loss of sales

Representatives Fennell of Lynn and Arciero of Westford move that the bill be amended by striking SECTION(S) 19 and 20 and inserting in place thereof the following:-



SECTION 19. The first paragraph of section 6 of chapter 64Cof the General Laws, as so appearing, is hereby amended by striking out the first 2 sentences and inserting in place thereof the following 2 sentences:-

Every licensee who is required to file a return under section 16 of chapter 62C shall, at the time of filing such return, pay to the commissioner an excise equal to 125 ½ mills commencing on July 1, 2013, 150 1/2 mills commencing on July 1, 2014, plus any amount by which the federal excise tax on cigarettes is less than 8 mills for each cigarette so sold during the calendar month covered by the return; but cigarettes with respect to which the excise under this section has once been imposed and has not been refunded, if paid, shall not be subject upon a subsequent sale to the excise imposed by this section. Each unclassified acquirer shall, at the time of filing a return required by section 16 of chapter 62C, pay to the commissioner an excise equal to 125 ½ mills commencing on July 1,2013 through June 30,2014, 150 1/2 mills commencing on July 1,2014 and thereafter, plus any amount by which the federal excise tax on cigarettes is less than 8 mills for each cigarette so imported or acquired and held for sale or consumption, and cigarettes, with respect to which such excise has been imposed and has not been refunded, if paid, shall not be subject, when subsequently sold, to any further excise under this section.



SECTION 20. Said section 6 of said chapter 64C, as so appearing, is hereby further amended by striking out the second paragraph and inserting in place thereof the following paragraph:-

Notwithstanding the other provisions of this section, the excise imposed by this section shall equal 80 per cent of the price paid by such licensee or unclassified acquirer to purchase smokeless tobacco so sold, imported, or acquired.