SB2338 - 104th General Assembly

TOBACCO-ELECTRONIC CIGARETTE
Last Action
4/11/2025 - Senate: Rule 3-9(a) / Re-referred to Assignments
Statutes Amended In Order of Appearance
Synopsis As Introduced
Amends the Tobacco Products Tax Act of 1995. Defines "electronic cigarette", "nicotine", and "tobacco products". Imposes a tax on any person engaged in business as a distributor of tobacco products at the rate of (i) 18% of the wholesale price of tobacco products sold or otherwise disposed of to retailers or consumers located in this State before July 1, 2012; (ii) 36% of the wholesale price of tobacco products sold or otherwise disposed of to retailers or consumers located in this State prior to July 1, 2025; and (iii) 45% of the wholesale price of tobacco products sold or otherwise disposed of to retailers or consumers located in this State beginning on July 1, 2025. Makes the changes made to the definition of "electronic cigarette" by this amendatory Act of the 104th General Assembly apply on and after June 30, 2025, but no claim for credit or refund is allowed on or after the effective date of this amendatory Act of the 104th General Assembly for such taxes paid during the period beginning June 30, 2025 and the effective date of this amendatory Act of the 104th General Assembly.
Actions
Date Chamber Action
2/07/2025 Senate Filed with Secretary by Sen. Javier L. Cervantes
2/07/2025 Senate First Reading
2/07/2025 Senate Referred to Assignments
3/04/2025 Senate Assigned to Executive
3/10/2025 Senate Added as Co-Sponsor Sen. Laura M. Murphy
3/13/2025 Senate Senate Committee Amendment No. 1 Filed with Secretary by Sen. Javier L. Cervantes
3/13/2025 Senate Senate Committee Amendment No. 1 Referred to Assignments
3/18/2025 Senate Senate Committee Amendment No. 1 Assignments Refers to Executive
3/19/2025 Senate To Tobacco
3/19/2025 Senate Senate Committee Amendment No. 1 To Tobacco
3/21/2025 Senate Rule 2-10 Committee Deadline Established As April 11, 2025
4/09/2025 Senate Added as Chief Co-Sponsor Sen. Julie A. Morrison
4/11/2025 Senate Rule 3-9(a) / Re-referred to Assignments
4/11/2025 Senate Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments
5/01/2025 Senate Added as Co-Sponsor Sen. Mark L. Walker
5/01/2025 Senate Added as Chief Co-Sponsor Sen. Graciela Guzmán
5/08/2025 Senate Added as Co-Sponsor Sen. Mike Porfirio
5/08/2025 Senate Added as Co-Sponsor Sen. Karina Villa
5/08/2025 Senate Added as Co-Sponsor Sen. Bill Cunningham
5/19/2025 Senate Added as Co-Sponsor Sen. Mary Edly-Allen