S105 - 2021 Appropriations Act. (SL 2021-180)

Overview: Section 42.9 of S.L. 2021-180 imposes the current rate of excise tax, which is 12.8% of the cost price per cigar, on remote sales of cigars, and creates a cap of 30¢ per cigar for all cigar purchases, regardless of whether purchased in-person or online. This section also modifies existing excise tax statutes to distinguish between delivery sales and remote sales of tobacco products.

This section becomes effective July 1, 2022, and applies to sales occurring on or after that date.