Cigarette tax, local; tax increase payment on unsold inventory. (SB25)

Introduced By

Sen. Frank Ruff (R-Clarksville)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Local cigarette tax; unsold inventory. Requires any locality that increases its cigarette tax rate to allow, for one calendar year after the increase, a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return, rather than requiring the use of a stamp or meter impression. The bill imposes a duty on regional cigarette tax boards to effectuate the policy. Read the Bill »


01/19/2022: passed committee


12/22/2021Prefiled and ordered printed; offered 01/12/22 22101773D
12/22/2021Referred to Committee on Finance and Appropriations
01/18/2022Impact statement from TAX (SB25)
01/19/2022Reported from Finance and Appropriations (16-Y 0-N) (see vote tally)
01/20/2022Constitutional reading dispensed (40-Y 0-N) (see vote tally)
01/21/2022Read second time and engrossed

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