THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY DALEY, COHEN, JOSEPHS, MUNDY, MYERS, K. SMITH AND SWANGER, MARCH 12, 2012

REFERRED TO COMMITTEE ON FINANCE, MARCH 12, 2012  

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," imposing a tax for roll-your-own cigarettes.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  The definition of "cigarette" in section 1201 of

the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform

Code of 1971, amended October 9, 2009 (P.L.451, No.48), is

amended and the section is amended by adding a definition to

read:

Section 1201.  Definitions.--As used in this article:

* * *

"Cigarette."  Any roll for smoking made wholly or in part of

tobacco, the wrapper or cover of which is made of any substance

or material other than tobacco regardless of the size or shape

of the roll and regardless of whether or not the tobacco is

flavored, adulterated or mixed with any other ingredient [or], a

little cigar or a roll-your-own cigarette for smoking.

* * *

"Roll-your-own cigarette."  Any roll for smoking that holds

tobacco of about 0.09 ounces that, because of its appearance,

type of packaging or labeling, is suitable for use and likely to

be offered to, or purchased by, consumers as tobacco for making

cigarettes.

* * *

Section 2.  This act shall take effect in 60 days.