H.B. 27 Enrolled

CIGARETTES - TAX INCREASE AND REGULATION
1997 GENERAL SESSION
STATE OF UTAH
Sponsor: Jordan Tanner

Evan L. Olsen
Lloyd W. Frandsen
Nora B. Stephens
Robert H. M. Killpack
Ron Bigelow
Gerry A. Adair
A. Lamont Tyler
Sheryl L. Allen
Patrice Arent
Patricia B. Larson
John L. Valentine
Orville D. Carnahan
Don E. Bush
Richard M. Siddoway
Bradley T. Johnson
Carl R. Saunders
Joseph G. Murray
Dave Hogue
Katherine Bryson
Brian R. Allen
David L. Gladwell
Keele Johnson
Bryan D. Holladay
Jack A. Seitz
Lowell A. Nelson
Martin R. Stephens

AN ACT RELATING TO REVENUE AND TAXATION; INCREASING THE TAX LEVIED
ON CIGARETTES; REQUIRING THE LEGISLATURE TO APPROPRIATE $250,000
OF THE REVENUES GENERATED BY THE CIGARETTE TAX INCREASE FOR A
TOBACCO PREVENTION AND CONTROL MEDIA CAMPAIGN TARGETED
TOWARDS CHILDREN; ENACTING UNCODIFIED MATERIAL; AND PROVIDING
AN EFFECTIVE DATE.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
59-14-204, as last amended by Chapter 266, Laws of Utah 1991
This act enacts uncodified material.
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 59-14-204 is amended to read:
59-14-204. Tax basis -- Rate -- Future increase.
(1) There is levied a tax upon the sale, use, or storage of cigarettes in the state.
(2) The rates of the tax levied under Subsection (1) are:
(a) [1.325] 2.575 cents on each cigarette, for all cigarettes weighing not more than three
pounds per thousand cigarettes; and
(b) [1.925] 3.175 cents on each cigarette, for all cigarettes weighing in excess of three

pounds per thousand cigarettes.
(3) The tax levied under Subsection (1) shall be paid by the manufacturer, jobber, distributor,
wholesaler, retailer, user, or consumer.
(4) The tax rates specified in this section shall be increased by the commission by the same
amount as any future reduction in the federal excise tax on cigarettes.
Section 2. Appropriation requirement.
In appropriating the revenues generated by an increase in the cigarette tax in this bill, the
Legislature shall appropriate $250,000 to a tobacco prevention and control media campaign targeted
towards children.
Section 3. Effective date.
This act takes effect on July 1, 1997.

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