HBA-JRA H.B. 3600 76(R)BILL ANALYSIS Office of House Bill AnalysisH.B. 3600 By: McClendon Ways & Means 7/26/1999 Enrolled BACKGROUND AND PURPOSE Prior to the 76th Legislature, the law allowed a person to import one carton of cigarettes into this state from a foreign country without paying any tax. The law subjected any additional cartons to the cigarette tax at the rate of $.41 per pack. The state could earn additional revenue if all cigarettes brought into this state from a foreign country were taxed. H.B. 3600 requires a person who imports and personally transports 200 or fewer cigarettes into this state from a foreign country to pay the cigarette tax for each pack of cigarettes. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 154.024(a), Tax Code, to require a person who imports and personally transports 200 or fewer cigarettes into this state from a foreign country to pay the cigarette tax and have a stamp to show payment affixed on each individual package of cigarettes. Makes conforming changes. SECTION 2. Amends Section 154.511, Tax Code, to make conforming changes. SECTION 3. Effective date: September 1, 1999. Makes application of this Act prospective. SECTION 4. Emergency clause.