Cigarette tax, local; identifying unsold inventory, localities that increase taxes. (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. This bill is identical to HB 1076. Read the Bill »


Bill Has Passed


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
01/24/2022Read third time and passed Senate (40-Y 0-N) (see vote tally)
02/22/2022Placed on Calendar
02/22/2022Read first time
02/22/2022Referred to Committee on Finance
02/23/2022Reported from Finance with substitute (21-Y 0-N) (see vote tally)
02/23/2022Committee substitute printed 22106925D-H1
02/25/2022Read second time
02/28/2022Read third time
02/28/2022Committee substitute agreed to 22106925D-H1
02/28/2022Engrossed by House - committee substitute SB25H1
02/28/2022Passed House with substitute BLOCK VOTE (99-Y 0-N)
02/28/2022VOTE: Block Vote Passage (99-Y 0-N) (see vote tally)
03/02/2022House substitute agreed to by Senate (36-Y 3-N) (see vote tally)
03/02/2022Title replaced 22106925D-H1
03/07/2022Bill text as passed Senate and House (SB25ER)
03/08/2022Impact statement from TAX (SB25ER)
03/08/2022Signed by President
03/08/2022Signed by Speaker
03/22/2022Enrolled Bill Communicated to Governor on March 22, 2022
03/22/2022G Governor's Action Deadline 11:59 p.m., April 11, 2022
04/08/2022G Approved by Governor-Chapter 223 (effective 7/1/22)
04/08/2022G Acts of Assembly Chapter text (CHAP0223)

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