MS HB1053

Establishes a new excise tax rate on snuff at 39 cents per ounce, with proportionate taxes on fractional ounces, calculated based on the manufacturer's listed net weight

Removes snuff from the 15% manufacturer's list price tax category that applies to cigars, chewing tobacco, smoking tobacco, and other tobacco products

Separates snuff into its own tax category distinct from cigarettes (taxed per unit) and other tobacco products (taxed at 15% of manufacturer's price)

Effective date of July 1, 2011