General Bill
Tax-Exempt Cigarettes:
Authorizes agents & wholesale dealers to sell stamped & untaxed cigarettes to tribal business entities; authorizes tribal business entities to purchase stamped & untaxed cigarettes from agents & wholesale dealers; authorizes licensed tribal smoke shops to purchase tax-exempt cigarettes from tribal business entities; authorizes licensed smoke shops to sell tax-exempt cigarettes at retail; requires certain entities to maintain specified documentation; prohibits purchase of more than specified number of cartons of tax-exempt cigarettes; provides penalty; requires license to own or operate a tribal smoke shop; requires tribal business entities to adopt rules & regulations; requires certain tribal business entities to create fund for specified purpose; requires certain tribal business entities to use certain profits for specified purpose; authorizes division to inspect certain accounts & use of certain funds.
Effective Date:
July 1, 2014
Last Event:
Died in Business & Professional Regulation Subcommittee on Friday, May 2, 2014 10:39 PM
Bill #
|
Subject
|
Relationship
|
Bill #:
CS/SB 1550
|
Subject:
Tax-exempt Cigarettes
|
Relationship:
Similar
|