SB3175 Summary

• Amends the Tobacco Products Tax Act of 1995 to cap the tax on cigars and other rolled tobacco products at $0.50 per cigar or roll, effective January 1, 2021.

• The tax cap applies notwithstanding other provisions of the act that may impose higher percentage-based taxes on tobacco products.

• The new surtax is to be collected, administered, and enforced by the Department in the same manner as existing tobacco product taxes.

• Takes effect January 1, 2021.