Top Legislation - View All

Latest Action: 02/22/2007 - Passed second consideration, caption bill, held on desk - pending amdt.

Bill Text

Cigarettes and Cigars - Redefines the word "person" for purposes of the tobacco tax law. - Amends TCA Title 39; Title 56; Title 57; Title 67 and Title 68.

Fiscal Summary for *HB2111 / SB2300

Increase State Expenditures - Not Significant

Latest Action: 04/01/2007 - Assigned to Gen. Sub of Senate C,L&A Com.

Bill Text

Cigarettes and Cigars - Redefines the word "person" for purposes of the tobacco tax law. - Amends TCA Title 39; Title 56; Title 57; Title 67 and Title 68.

Fiscal Summary for SB2300 / *HB2111

Increase State Expenditures - Not Significant

Latest Action: 06/07/2007 - Held on desk.

Bill Text
Taxes, Sales - Decreases sales tax rate on food from 6 percent to 3 percent; increases the cigarette tax rate from 10 mills to 3.20 cents per cigarette on July 1, 2007, and further increases the cigarette tax rate each subsequent July 1 until July 1, 2018, by the greater of 0.05 cent or the amount needed to make the fiscal impact of the decrease on the food sales tax revenue neutral; requires that locals be held harmless from food sales tax reduction. - Amends TCA Section 67-4-1004; Section 67-4-1005 and Section 67-6-228(a). Fiscal Summary for HB0114 / *SB0093Increase State Revenues - Net Impact - $86,371,000 / Education Fund Decrease State Revenues - Net Impact - $67,614,000 / General Fund $11,223,000 / Earmarked to Local Governments $856,000 / Department of Revenue $2,140,000 / Sinking Fund Increase State Expenditures - $11,223,000 / General Fund $220,000 / Department of Revenue [...]

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Latest Action: 06/11/2007 - Assigned to Gen. Sub of: Senate Finance, Ways and Means Comm.

Bill Text
Taxes, Sales - Decreases sales tax rate on food from 6 percent to 3 percent; increases the cigarette tax rate from 10 mills to 3.20 cents per cigarette on July 1, 2007, and further increases the cigarette tax rate each subsequent July 1 until July 1, 2018, by the greater of 0.05 cent or the amount needed to make the fiscal impact of the decrease on the food sales tax revenue neutral; requires that locals be held harmless from food sales tax reduction. - Amends TCA Section 67-4-1004; Section 67-4-1005 and Section 67-6-228(a). Fiscal Summary for *SB0093 / HB0114Increase State Revenues - Net Impact - $86,371,000 / Education Fund Decrease State Revenues - Net Impact - $67,614,000 / General Fund $11,223,000 / Earmarked to Local Governments $856,000 / Department of Revenue $2,140,000 / Sinking Fund Increase State Expenditures - $11,223,000 / General Fund $220,000 / Department of Revenue [...]

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Latest Action: 02/28/2007 - Referred to Agriculture

Bill Text

Taxes, Tobacco, Tobacco Products - Increases the cigarette tax from 10 mills (1 cent) per cigarette to 5 cents per cigarette. - Amends TCA Title 4; Title 9, Chapter 4; Title 11; Title 12; Title 49; Title 55; Title 67, Chapter 6; Title 67, Chapter 4; Title 68 and Title 71, Chapter 5.

Fiscal Summary for HB0835 / *SB0147

Increase State Revenues - $381,747,000/Education Fund $2,445,000/General Fund $31,000/Department of Revenue $77,000/Sinking Fund Increase State Expenditures - $200,000 Recurring $75,300 One-Time Increase Local Govt. Revenues - $3,095,000

Latest Action: 06/06/2007 - Action Deferred in Subcommittee Budget of FW&M

Bill Text
Companion Bill SB0406. Taxes, Tobacco, Tobacco Products - Increases tobacco tax by 4 cents a cigarette; proceeds to go into special account administered by commissioner of health for extraordinary health expenses of individuals. - Amends TCA Section 67-4-1004 and Section 67-6-228. Fiscal Summary for HB1071 / *SB0406 (CORRECTED) Increase State Revenues: $311,570,000 / Health Care Assistance Account $3,286,000 / General Fund $7,370,000 / Education Fund $42,000 / Department of Revenue $104,000 / Sinking Fund $322,372,000 - Total Revenue Increase Increase State Expenditures - $220,000 Recurring $75,000 One-Time Increase Local Govt. Revenues - $4,159,000 Bill Summary for HB1071 / *SB0406 This bill increases the tax on cigarettes from 10 mills per cigarette [...]

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Latest Action: 06/06/2007 - Action Deferred in Subcommittee Budget of Finance, Ways and Means

Bill Text

Taxes, Tobacco, Tobacco Products - Increases cigarette tax from 1 to 5 cents per cigarette and decreases sales tax on food from 6 percent to 4 percent. - Amends TCA Section 67-4-1004 and Section 67-6-228.

Fiscal Summary for HB1072 / *SB0854

Increase State Revenues - Net Impact - $278,799,000 / Education Fund Decrease State Revenues - Net Impact - $44,881,000 / General Fund $7,482,000 / Earmarked to Local Governments $569,000 / Department of Revenue $1,420,000 / Sinking Fund Increase State Expenditures - $7,482,000 / General Fund $220,000 / Department of Revenue - Recurring $200,000 / Department of Revenue - One-Time Increase Local Govt. Revenues - Net Impact - $3,046,000 Recurring

Latest Action: 03/07/2007 - Assigned to Subcommittee Budget of FW&M

Bill Text
Companion Bill SB1504. Taxes, Tobacco, Tobacco Products - Increases tobacco tax by 3 cents a cigarette; proceeds to go into special account administered by commissioner of health for extraordinary health expenses of individuals. - Amends TCA Section 67-4-1004; Section 67-6-228 and Title 68, Chapter 1. Fiscal Summary for HB1399 / *SB1504Increase State Revenues: $223,632,000 / Health Care Assistance Account $3,242,000 / General Fund $7,272,000 / Education Fund $41,000 / Department of Revenue $103,000 / Sinking Fund $234,290,000 - Total Revenue Increase Increase State Expenditures - $220,000 Recurring $200,000 One-Time Increase Local Govt. Revenues - $4,104,000 Bill Summary for HB1399 / *SB1504 This bill increases the tax on cigarettes from 10 mills [...]

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Latest Action: 06/06/2007 - Action Deferred in Subcommittee Budget of Finance, Ways and Means

Bill Text
Companion Bill SB1781. Taxes, Tobacco, Tobacco Products - Levies tax, in a certain amount, on moist snuff. - Amends TCA Title 67, Chapter 4, Part 10. Fiscal Summary for HB2052 / *SB1781(CORRECTED) Increase State Revenues - $9,432,000 / Earmarked to Department of Agriculture $192,000 / General Fund $430,000 / Education Fund $2,000 / Department of Revenue $6,000 / Sinking Fund $10,062,000 - Total Increase Increase State Expenditures - $1,546,000 Recurring $24,000 One-Time Increase Local Govt. Revenues - Net Impact - $242,000 Bill Summary for HB2052 / *SB1781 Under present law, every dealer or distributor of tobacco products must pay, in addition to all other taxes or fees, for the privilege of selling cigarettes and tobacco products in this state.[...]

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Latest Action: 03/27/2007 - Assigned to Gen. Sub of: Senate Finance, Ways and Means Comm.

Bill Text

Taxes, Tobacco, Tobacco Products - Increases the cigarette tax from 10 mills (1 cent) per cigarette to 5 cents per cigarette. - Amends TCA Title 4; Title 9, Chapter 4; Title 11; Title 12; Title 49; Title 55; Title 67, Chapter 6; Title 67, Chapter 4; Title 68 and Title 71, Chapter 5.

Fiscal Summary for *SB0147 / HB0835

Increase State Revenues - $381,747,000/Education Fund $2,445,000/General Fund $31,000/Department of Revenue $77,000/Sinking Fund Increase State Expenditures - $200,000 Recurring $75,300 One-Time Increase Local Govt. Revenues - $3,095,000

Latest Legislation - View All

Latest Action: 04/01/2007 - Assigned to Gen. Sub of Senate C,L&A Com.

Bill Text

Cigarettes and Cigars - Redefines the word "person" for purposes of the tobacco tax law. - Amends TCA Title 39; Title 56; Title 57; Title 67 and Title 68.

Fiscal Summary for SB2300 / *HB2111

Increase State Expenditures - Not Significant

Latest Action: 02/22/2007 - Passed second consideration, caption bill, held on desk - pending amdt.

Bill Text

Cigarettes and Cigars - Redefines the word "person" for purposes of the tobacco tax law. - Amends TCA Title 39; Title 56; Title 57; Title 67 and Title 68.

Fiscal Summary for *HB2111 / SB2300

Increase State Expenditures - Not Significant

Latest Action: 06/06/2007 - Action Deferred in Subcommittee Budget of Finance, Ways and Means

Bill Text
Companion Bill SB1781. Taxes, Tobacco, Tobacco Products - Levies tax, in a certain amount, on moist snuff. - Amends TCA Title 67, Chapter 4, Part 10. Fiscal Summary for HB2052 / *SB1781(CORRECTED) Increase State Revenues - $9,432,000 / Earmarked to Department of Agriculture $192,000 / General Fund $430,000 / Education Fund $2,000 / Department of Revenue $6,000 / Sinking Fund $10,062,000 - Total Increase Increase State Expenditures - $1,546,000 Recurring $24,000 One-Time Increase Local Govt. Revenues - Net Impact - $242,000 Bill Summary for HB2052 / *SB1781 Under present law, every dealer or distributor of tobacco products must pay, in addition to all other taxes or fees, for the privilege of selling cigarettes and tobacco products in this state.[...]

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Latest Action: 03/07/2007 - Assigned to Subcommittee Budget of FW&M

Bill Text
Companion Bill SB1504. Taxes, Tobacco, Tobacco Products - Increases tobacco tax by 3 cents a cigarette; proceeds to go into special account administered by commissioner of health for extraordinary health expenses of individuals. - Amends TCA Section 67-4-1004; Section 67-6-228 and Title 68, Chapter 1. Fiscal Summary for HB1399 / *SB1504Increase State Revenues: $223,632,000 / Health Care Assistance Account $3,242,000 / General Fund $7,272,000 / Education Fund $41,000 / Department of Revenue $103,000 / Sinking Fund $234,290,000 - Total Revenue Increase Increase State Expenditures - $220,000 Recurring $200,000 One-Time Increase Local Govt. Revenues - $4,104,000 Bill Summary for HB1399 / *SB1504 This bill increases the tax on cigarettes from 10 mills [...]

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Latest Action: 06/06/2007 - Action Deferred in Subcommittee Budget of FW&M

Bill Text
Companion Bill SB0406. Taxes, Tobacco, Tobacco Products - Increases tobacco tax by 4 cents a cigarette; proceeds to go into special account administered by commissioner of health for extraordinary health expenses of individuals. - Amends TCA Section 67-4-1004 and Section 67-6-228. Fiscal Summary for HB1071 / *SB0406 (CORRECTED) Increase State Revenues: $311,570,000 / Health Care Assistance Account $3,286,000 / General Fund $7,370,000 / Education Fund $42,000 / Department of Revenue $104,000 / Sinking Fund $322,372,000 - Total Revenue Increase Increase State Expenditures - $220,000 Recurring $75,000 One-Time Increase Local Govt. Revenues - $4,159,000 Bill Summary for HB1071 / *SB0406 This bill increases the tax on cigarettes from 10 mills per cigarette [...]

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Latest Action: 06/06/2007 - Action Deferred in Subcommittee Budget of Finance, Ways and Means

Bill Text

Taxes, Tobacco, Tobacco Products - Increases cigarette tax from 1 to 5 cents per cigarette and decreases sales tax on food from 6 percent to 4 percent. - Amends TCA Section 67-4-1004 and Section 67-6-228.

Fiscal Summary for HB1072 / *SB0854

Increase State Revenues - Net Impact - $278,799,000 / Education Fund Decrease State Revenues - Net Impact - $44,881,000 / General Fund $7,482,000 / Earmarked to Local Governments $569,000 / Department of Revenue $1,420,000 / Sinking Fund Increase State Expenditures - $7,482,000 / General Fund $220,000 / Department of Revenue - Recurring $200,000 / Department of Revenue - One-Time Increase Local Govt. Revenues - Net Impact - $3,046,000 Recurring

Latest Action: 05/09/2007 - Action Deferred in Senate Finance, Ways and Means Comm. to 5/15/2007

Bill Text
Companion Bill HB1399. Taxes, Tobacco, Tobacco Products - Increases tobacco tax by 3 cents a cigarette; proceeds to go into special account administered by commissioner of health for extraordinary health expenses of individuals. - Amends TCA Section 67-4-1004; Section 67-6-228 and Title 68, Chapter 1. Fiscal Summary for *SB1504 / HB1399Increase State Revenues: $223,632,000 / Health Care Assistance Account $3,242,000 / General Fund $7,272,000 / Education Fund $41,000 / Department of Revenue $103,000 / Sinking Fund $234,290,000 - Total Revenue Increase Increase State Expenditures - $220,000 Recurring $200,000 One-Time Increase Local Govt. Revenues - $4,104,000 Bill Summary for *SB1504 / HB1399 This bill increases the tax on cigarettes from 10 mills [...]

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Latest Action: 04/26/2007 - Re-Referred to Senate Calendar Comm.

Bill Text
Companion Bill HB2052. Taxes, Tobacco, Tobacco Products - Levies tax, in a certain amount, on moist snuff. - Amends TCA Title 67, Chapter 4, Part 10. Fiscal Summary for *SB1781 / HB2052(CORRECTED) Increase State Revenues - $9,432,000 / Earmarked to Department of Agriculture $192,000 / General Fund $430,000 / Education Fund $2,000 / Department of Revenue $6,000 / Sinking Fund $10,062,000 - Total Increase Increase State Expenditures - $1,546,000 Recurring $24,000 One-Time Increase Local Govt. Revenues - Net Impact - $242,000 Bill Summary for *SB1781 / HB2052 Under present law, every dealer or distributor of tobacco products must pay, in addition to all other taxes or fees, for the privilege of selling cigarettes and tobacco products in this state.[...]

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Latest Action: 02/28/2007 - Referred to Agriculture

Bill Text

Taxes, Tobacco, Tobacco Products - Increases the cigarette tax from 10 mills (1 cent) per cigarette to 5 cents per cigarette. - Amends TCA Title 4; Title 9, Chapter 4; Title 11; Title 12; Title 49; Title 55; Title 67, Chapter 6; Title 67, Chapter 4; Title 68 and Title 71, Chapter 5.

Fiscal Summary for HB0835 / *SB0147

Increase State Revenues - $381,747,000/Education Fund $2,445,000/General Fund $31,000/Department of Revenue $77,000/Sinking Fund Increase State Expenditures - $200,000 Recurring $75,300 One-Time Increase Local Govt. Revenues - $3,095,000

Latest Action: 04/03/2007 - Assigned to Gen. Sub of Senate Tax Sub Comm.

Bill Text

Taxes, Tobacco, Tobacco Products - Increases cigarette tax from 1 to 5 cents per cigarette and decreases sales tax on food from 6 percent to 4 percent. - Amends TCA Section 67-4-1004 and Section 67-6-228.

Fiscal Summary for *SB0854 / HB1072

Increase State Revenues - Net Impact - $278,799,000 / Education Fund Decrease State Revenues - Net Impact - $44,881,000 / General Fund $7,482,000 / Earmarked to Local Governments $569,000 / Department of Revenue $1,420,000 / Sinking Fund Increase State Expenditures - $7,482,000 / General Fund $220,000 / Department of Revenue - Recurring $200,000 / Department of Revenue - One-Time Increase Local Govt. Revenues - Net Impact - $3,046,000 Recurring