SB 988 Summary

• Establishes a flat surcharge of $2 per standard package of cigarettes (20+ cigarettes), replacing the previous tiered system based on weight and length.

• Establishes a flat tax of 33.9 cents per standard package of cigarettes, plus an additional 1.41 cents per cigarette in non-standard packages, replacing the previous per-cigarette rates.

• Defines "standard package of cigarettes" as a package containing no fewer than 20 cigarettes per federal regulation 21 C.F.R. s. 1140.16(b).

• Eliminates provisions allowing manufacturers to distribute free sample cigarette packages without affixing surcharge and tax stamps.

• Updates cross-references in the Health Care Trust Fund statute from section 210.011(9) to 210.011(6) to reflect new subsection numbering; effective July 1, 2017.