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.
