00 CS FOR SENATE BILL NO. 210(STA)                                                                                         
01 "An Act relating to taxes on cigarettes and tobacco products; and providing for                                         
02 an effective date."                                                                                                     
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1.  LEGISLATIVE INTENT.  It is the intent of the legislature that, of the new                              
05 tax revenue derived from the amendments made by secs. 2 and 3 of this Act, subject to                                   
06 appropriation,                                                                                                          
07   (1)  10 percent be used for establishing an aggressive anti-tobacco campaign                                          
08 targeting children, to be administered by the Department of Health and Social Services;                                 
09   (2)  10 percent be used by the Department of Public Safety as pass-through                                            
10 grants to municipalities to detect and prosecute those who sell or otherwise supply tobacco                             
11 to children; and                                                                                                        
12   (3)  the balance be expended for state support of elementary and secondary                                            
13 education.                                                                                                              
14    * Sec. 2.  AS 43.50.190(a) is amended to read:                                                                       
01  (a)  There is levied an excise tax of 62 mills [12 MILLS] on each cigarette                                         
02 imported or acquired in this state.                                                                                     
03    * Sec. 3.  AS 43.50.300 is amended to read:                                                                          
04  Sec. 43.50.300.  EXCISE TAX LEVIED.  An excise tax is levied on tobacco                                               
05 products in the state at the rate of 100 [25] percent of the wholesale price of the                                   
06 tobacco products.  The tax is levied when a person                                                                      
07   (1)  brings, or causes to be brought, a tobacco product into the state                                               
08 from outside the state for sale;                                                                                        
09   (2)  makes, manufactures, or fabricates a tobacco product in the state                                               
10 for sale in the state; or                                                                                               
11   (3)  ships or transports a tobacco product to a retailer in the state for                                            
12 sale by the retailer.                                                                                                   
13    * Sec. 4.  This Act takes effect October 1, 1996.