H.B. No. 5
relating to increases in the taxes on cigarettes and other tobacco
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 154.021(b), Tax Code, is amended to read
(b) The tax rates are:
(1) $70.50 [
$20.50] per thousand on cigarettes
weighing three pounds or less per thousand; and
(2) the rate provided by Subdivision (1) plus $2.10
per thousand on cigarettes weighing more than three pounds per
SECTION 2. Section 155.0211(b), Tax Code, is amended to
read as follows:
(b) The tax rate for tobacco products other than cigars is
40 [ 35.213] percent of the manufacturer's list price, exclusive of
any trade discount, special discount, or deal.
SECTION 3. The changes in law made by this Act do not affect
tax liability accruing before the effective date of this Act. That
liability continues in effect as if this Act had not been enacted,
and the former law is continued in effect for the collection of
taxes due and for civil and criminal enforcement of the liability
for those taxes.
SECTION 4. This Act takes effect January 1, 2007.
President of the Senate Speaker of the House
I certify that H.B. No. 5 was passed by the House on April 27,
2006, by the following vote: Yeas 82, Nays 57, 1 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 5 on May 15, 2006, by the following vote: Yeas 77, Nays 68, 1
present, not voting.
Chief Clerk of the House
I certify that H.B. No. 5 was passed by the Senate, with
amendments, on May 12, 2006, by the following vote: Yeas 14, Nays
Secretary of the Senate