HOUSE BILL REPORT
HB 2019
This analysis was prepared by non-partisan legislative staff for the use of legislative members in their deliberations. This analysis is not a part of the legislation nor does it constitute a statement of legislative intent. |
As Passed House:
April 5, 2011
Title: An act relating to the deposit of the additional cigarette tax.
Brief Description: Concerning the deposit of the additional cigarette tax.
Sponsors: Representative Dunshee.
Brief History:
Committee Activity:
Ways & Means: 3/30/11, 3/31/11 [DP].
Floor Activity:
Passed House: 4/5/11, 67-29.
Brief Summary of Bill |
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HOUSE COMMITTEE ON WAYS & MEANS |
Majority Report: Do pass. Signed by 19 members: Representatives Hunter, Chair; Darneille, Vice Chair; Hasegawa, Vice Chair; Alexander, Ranking Minority Member; Dammeier, Assistant Ranking Minority Member; Carlyle, Cody, Dickerson, Haigh, Hinkle, Hudgins, Hunt, Kagi, Kenney, Ormsby, Pettigrew, Seaquist, Springer and Sullivan.
Minority Report: Do not pass. Signed by 8 members: Representatives Bailey, Assistant Ranking Minority Member; Orcutt, Assistant Ranking Minority Member; Chandler, Haler, Parker, Ross, Schmick and Wilcox.
Staff: Rick Peterson (786-7150).
Background:
The cigarette tax is added directly to the price of cigarettes before the sales tax is applied. The cigarette tax is due from the first person who sells, uses, consumes, handles, possesses, or distributes the cigarettes in the state. The cigarette tax rate is $3.025 per pack of 20 cigarettes. The taxpayer pays the cigarette tax by purchasing cigarette tax stamps that are placed on cigarette packs.
Since July 1, 2009, all cigarette taxes have been deposited in the State General Fund, except for the $0.60 per pack tax that is deposited in the Education Legacy Trust Account.
Summary of Bill:
Beginning July 1, 2010, the $0.60 per pack cigarette tax that is deposited in the Education Legacy Trust Account is deposited in the State General Fund.
Appropriation: None.
Fiscal Note: Available.
Effective Date: The bill contains an emergency clause and takes effect immediately.
Staff Summary of Public Testimony:
(In support) None.
(Commented) This bill does not change the revenue amount going into near General Fund calculations which are used for operating budget purposes. However, it does provide a vehicle to facilitate the capital budget.
(Opposed) None.
Persons Testifying: Representative Alexander.
Persons Signed In To Testify But Not Testifying: None.