HBA-JRA H.B. 3600 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 3600
By: McClendon
Ways & Means
4/8/1999
Introduced



BACKGROUND AND PURPOSE 

Current law allows a person to import one carton of cigarettes into this
state from a foreign country without paying any tax.  The law subjects 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.