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Legislative Year: 2023 Change

Bill Detail: HB23-1015

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Title Taxation Tobacco Products Remote Retail Sellers
Status Governor Signed (05/01/2023)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors S. Bird (D)
Senate Sponsors L. Liston (R)
C. Hansen (D)
House Committee Finance
Senate Committee Finance
Date Introduced 01/09/2023

Legislative Oversight Committee Concerning Tax Policy. The
bill categorizes the remote sales of certain kinds of tobacco products for
purposes of establishing the regulation and taxation of the sales. The bill
exempts transactions involving tobacco products other than smokeless
tobacco products or roll-your-own tobacco products from the definition
of delivery sale and instead defines the term remote retail sale to
include these transactions. The bill then establishes a system for the
taxation and licensing of these remote retail sales that substantively
mirrors the current system of taxation and licensing for delivery sales.
The bill also resolves an ambiguity about how the manufacturer's
list price of a tobacco product is determined for both delivery sales and
remote retail sales.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (08/08/2023) (most recent)  
Additional Bill Documents Bill Documents
  • Past bill versions
  • Past fiscal notes
  • Committee activity and documents
  • Bill History
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Votes House and Senate Votes
Vote Totals Vote Totals by Party
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