2019 Regular Session
|At the request of:||(at the request of Governor Kate Brown for Oregon Health Authority)|
|Bill Title:||Relating to taxes on nonfood consumer products; prescribing an effective date; providing for revenue raising that requires approval by a three-fifths majority.|
Increases tax on distribution of cigarettes.
Applies to cigarettes tax reporting periods beginning on or after January 1, 2020, and to existing inventories of cigarettes not yet acquired by consumers as of January 1, 2020. Includes inhalant delivery devices in definition of tobacco products for purpose of imposition of tax. Exempts certain sales of inhalant delivery devices in medical marijuana dispensaries from taxation. Removes limit on tax imposed upon higher-priced cigars. Applies to tobacco products tax reporting periods beginning on or after January 1, 2020. Prohibits distribution or sale of cigarettes or certain cigars in packages containing fewer than 20. Takes effect on 91st day following adjournment sine die.
|Fiscal Impact:||Fiscal Impact Issued|
|Revenue Impact:||Revenue Impact Issued|
|Measure Analysis:||Staff Measure Summary / Impact Statements|
|Current Location:||In House Committee|
|Current Committee:||House Committee On Revenue|
|Potential Conflicts of Interest/Vote Explanations:||Potential Conflicts of Interest/Vote Explanation Documents|