SB216 Summary

• Requires sellers making tobacco product sales to purchasers using sales tax numbers to obtain a tobacco account and report sales on monthly tobacco sales for resale reports, with civil penalties of $100 for second violations and $100 multiplied by total violations for third and subsequent violations.

• Establishes that transporting unstamped or untaxed tobacco products on public highways without an active tobacco permit or transporters permit is a Class A misdemeanor, or a Class C felony if quantities exceed 25,000 cigars, 50,000 filtered cigars, 50,000 little cigars, 50,000 cigarettes, 25,000 cigar wraps, or 2,500 containers of loose or smokeless tobacco.

• Permits law enforcement to seize contraband tobacco products without warrant and confiscate vehicles used in violations, which may be sold at public auction.

• Requires persons transporting tobacco products to provide verifiable proof of destination upon law enforcement request, with civil penalties of $100 for first violations and $100 multiplied by total violations within three years for subsequent violations, or Class A misdemeanor charges; second or subsequent convictions are Class C felonies.

• Becomes effective January 1, 2023.