2493-S AMH HUNT H5688.1

SHB 2493  - H AMD
     By Representatives Hunter, Santos

ADOPTED 03/19/2010

     On page 7, after line 4, strike all of subsection (1)(c) and insert the following:
     "(c) For moist snuff, as established in this subsection (1)(c) and computed on the net weight listed by the manufacturer:
     (i) On each single unit consumer-sized can or package whose net weight is one and two-tenths ounces or less, a rate per single unit that is equal to the greater of 2.526 dollars or eighty-three and one-half percent of the cigarette tax under chapter 82.24 RCW multiplied by twenty; or
     (ii) On each single unit consumer-sized can or package whose net weight is more than one and two-tenths ounces, a proportionate tax at the rate established in (c)(i) of this subsection (1) on each ounce or fractional part of an ounce; and
"

EFFECT:  Changes the tax rate on moist snuff by eliminating an ad valorem component. Specifies that the tax rate on moist snuff is the greater of $2.526 or 83.5 percent of the per pack cigarette tax rate.

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