CT SB00865

Repeals the weight-based tax on snuff tobacco products and replaces it with an ad valorem tax method effective July 1, 2011.

Applies a uniform tax rate of 27.5% of the wholesale sales price to all untaxed tobacco products, including snuff, eliminating the previous 55 cents per ounce rate on snuff.

Imposes the tax on distributors or unclassified importers at the time the tobacco product is manufactured, purchased, imported, received or acquired in the state.

Exempts tobacco products that are exported from the state or not subject to federal taxation from the state tax.