HB 1913 Cigarettes; purchase for resale, issuance of a cigarette exemption certificate, penalties.
Richard L. Anderson | all patrons    ...    notes
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Summary as passed House: (all summaries)

Purchase of cigarettes for resale; penalties. Creates a new requirement that purchasers of cigarettes for resale must apply for a special cigarette exemption certificate from the Department of Taxation in order to not be liable for the payment of sales tax at the time of purchase. The bill sets forth numerous requirements that a taxpayer must meet in order to qualify for a cigarette exemption certificate and establishes processes and procedures for the application, renewal, denial, and revocation of the certificates. The bill creates new recordkeeping requirements for the sale or distribution of any quantity of cigarettes in excess of 50 cartons, or with a value greater than $10,000 in any single sale. The bill also contains technical amendments. The provisions of the bill requiring the use of a cigarette exemption certificate have a delayed effective date of January 1, 2018. This bill is identical to SB 1390.

Full text:
01/10/17  House: Prefiled and ordered printed; offered 01/11/17 17103593D  pdf | impact statements
01/23/17  House: Committee substitute printed 17104391D-H1  pdf | impact statements
02/13/17  House: Bill text as passed House and Senate (HB1913ER)  pdf | impact statements
02/21/17  Governor: Acts of Assembly Chapter text (CHAP0112)  pdf

01/10/17  House: Prefiled and ordered printed; offered 01/11/17 17103593D
01/10/17  House: Referred to Committee on Finance
01/23/17  House: Reported from Finance with substitute (18-Y 3-N)
01/23/17  House: Committee substitute printed 17104391D-H1
01/24/17  House: Read first time
01/25/17  House: Read second time
01/25/17  House: Committee substitute agreed to 17104391D-H1
01/25/17  House: Engrossed by House - committee substitute HB1913H1
01/26/17  House: Read third time and passed House (93-Y 2-N 1-A)
01/26/17  House: VOTE: PASSAGE (93-Y 2-N 1-A)
01/27/17  Senate: Constitutional reading dispensed
01/27/17  Senate: Referred to Committee on Finance
02/07/17  Senate: Reported from Finance (15-Y 0-N)
02/08/17  Senate: Constitutional reading dispensed (39-Y 0-N)
02/09/17  Senate: Read third time
02/09/17  Senate: Passed Senate (40-Y 0-N)
02/13/17  House: Enrolled
02/13/17  House: Bill text as passed House and Senate (HB1913ER)
02/13/17  House: Signed by Speaker
02/13/17  Senate: Signed by President
02/14/17  House: Enrolled Bill communicated to Governor on 2/14/17
02/14/17  Governor: Governor's Action Deadline Midnight, February 21, 2017
02/21/17  Governor: Approved by Governor-Chapter 112 (effective - see bill)
02/21/17  Governor: Acts of Assembly Chapter text (CHAP0112)