Senate Bill 3020

AN ACT TO AMEND SECTION 27-70-3, MISSISSIPPI CODE OF 1972, TO REVISE CERTAIN DEFINITIONS IN THE LAW RELATING TO FEES IMPOSED ON CERTAIN CIGARETTES; TO AMEND SECTIONS 27-70-5 AND 27-70-19, MISSISSIPPI CODE OF 1972, TO TRANSFER PAYMENT OF THE NONSETTLING-MANUFACTURER CIGARETTE FEE FROM MANUFACTURERS OF CIGARETTES TO DISTRIBUTORS OF CIGARETTES; TO DESIGNATE THE FEE AS THE TOBACCO EQUITY TAX; TO PROVIDE THAT THE TOBACCO EQUITY TAX SHALL NOT APPLY TO CIGARETTES THAT ARE SOLD, PURCHASED OR OTHERWISE DISTRIBUTED IN THIS STATE FOR SALE OUTSIDE THIS STATE; TO PROVIDE THAT A PERSON MAY NOT TRANSPORT FROM THIS STATE CERTAIN CIGARETTES FOR SALE IN ANOTHER STATE WITHOUT FIRST AFFIXING TO THE CIGARETTES THE STAMP REQUIRED BY THE STATE IN WHICH THE CIGARETTES ARE TO BE SOLD OR BY PAYING ANY OTHER EXCISE TAX ON THE CIGARETTES IMPOSED BY THE STATE IN WHICH THE CIGARETTES ARE TO BE SOLD UNLESS THIS PRACTICE IS PROHIBITED IN SUCH OTHER STATE; TO PROVIDE THAT THE TOBACCO EQUITY TAX SHALL BE IMPOSED, LEVIED AND ASSESSED ON EACH DISTRIBUTOR OF CIGARETTES AND SHALL BE DUE AND PAYABLE ON OR BEFORE THE 15TH DAY OF THE MONTH NEXT SUCCEEDING THE MONTH IN WHICH THE CIGARETTES ARE SOLD, USED, CONSUMED OR DISTRIBUTED IN THIS STATE; TO PROVIDE THAT CIGARETTE DISTRIBUTORS SHALL BE ELIGIBLE FOR A CREDIT UNDER CERTAIN CIRCUMSTANCES; TO PROVIDE PENALTIES FOR CIGARETTE DISTRIBUTORS WHO VIOLATE THE PROVISIONS OF THIS LAW; TO AMEND SECTION 27-69-5, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT INFORMATION IN PERMITS ISSUED UNDER THE TOBACCO TAX LAW MAY BE DISCLOSED TO THE HOLDER OF A WHOLESALER'S PERMIT AND TO LAW ENFORCEMENT AGENCIES OF THE STATE OR ANY POLITICAL SUBDIVISION OF THE STATE; TO AMEND SECTION 27-69-51, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF ANY WHOLESALER SUBJECT TO THE PROVISIONS OF THE TOBACCO TAX LAW SHALL CEASE TO DO BUSINESS IN THE STATE OF MISSISSIPPI, HE SHALL BE ALLOWED A REFUND OF THE TAX PAID ON CIGARETTES IN HIS POSSESSION; TO REPEAL SECTIONS 27-70-7, 27-70-11, 27-70-13, 27-70-15, 27-70-17 AND 27-70-21, MISSISSIPPI CODE OF 1972, WHICH IMPOSE A FEE ON NONSETTLING CIGARETTE MANUFACTURERS, PROVIDE FOR THE COMPUTATION, THE RATE OF INCREASE AND NOTICE OF THE FEE TO SUCH MANUFACTURERS, REQUIRE SUCH MANUFACTURERS TO CERTIFY THEIR COMPLIANCE WITH THE FEE REQUIREMENT, PROVIDE FOR A DIRECTORY OF CERTIFIED CIGARETTE MANUFACTURERS, REQUIRE CERTAIN CIGARETTE MANUFACTURERS TO PREPAY A FEE AND REQUIRE CERTAIN CIGARETTE MANUFACTURERS TO REGISTER WITH THE ATTORNEY GENERAL; AND FOR RELATED PURPOSES.

In the Senate

• Videt Carmichael

  Sponsor

• House of Representatives floor amendmentAdopted

  Adopted Mar 15

l9n doesn't hold this bill's text yet.

In the Senate Jan 26 – Feb 21

1. Jan 26Referred to the Senate committee on Finance
2. Feb 17Reported from committee in the Senate: title sufficient, do pass as a committee substitute
3. Feb 21Committee substitute adopted in the Senate
4. Passed the Senate

In the House of Representatives Feb 22 – Mar 15

1. Feb 22Sent to the House
2. Feb 23Referred to the House committee on Ways and Means
3. Mar 15Reported from committee in the House: title sufficient, do pass
4. Amended in the House
5. Passed the House as amended

Back in the Senate Mar 16 – Apr 4

1. Mar 16Returned to the Senate to concur in the House's amendments
2. Mar 17Declined in the Senate to concur, and invited a conference
3. Mar 18Conferees named in the Senate: Kirby, Clarke and Brown
4. Mar 21Conferees named in the House: Watson, Johnson and Calhoun
5. Mar 26Conference report filed in the House
6. Conference report filed in the Senate
7. Mar 27Conference report adopted in the Senate
8. Mar 28Conference report adopted in the House
9. Motion in the House to reconsider entered (Moore, Watson and Norquist)
10. Mar 29Motion in the House to reconsider tabled
11. Apr 4Enrolled bill signed in the Senate

To the Governor Apr 4 – Apr 26

1. Apr 4Enrolled bill signed in the House
2. Apr 26Approved by the Governor