SB 1007: "An Act relating to taxes on cigarettes and tobacco products; and providing for an effective date."
00SENATE BILL NO. 1007 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  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.