CSSB 210(STA): "An Act relating to taxes on cigarettes and tobacco products; and providing for an effective date."

00CS 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.