Sen. Jeffrey M. Schoenberg
Filed: 3/17/2009
 
 

 




 

 		












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AMENDMENT TO SENATE BILL 44 




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    AMENDMENT NO. ______. Amend Senate Bill 44 on page 7, line 
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21, by replacing "50" with "25"; and


 
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on page 7, line 22, after "State.", by inserting "Beginning on 
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September 1, 2010, in addition to any other tax imposed by this 
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Act, a tax is imposed upon any person engaged in business as a 
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retailer of cigarettes at the rate of 25 mills per cigarette 
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sold or otherwise disposed of in the course of such business in 
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this State."; and
 
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on page 12, line 15, after "first.", by inserting "Any 
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distributor having cigarettes to which stamps have been affixed 
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in his
or her
possession for sale on or after September 1, 2010 
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is required to pay the additional tax imposed by this 
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amendatory Act of the 96th General Assembly on those stamped 
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cigarettes. This payment, less the discount provided in 
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subsection (b), is due when the distributor first makes a 
 


 






09600SB0044sam002
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LRB096 03720 HLH 23794 a




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purchase of cigarette tax stamps on or after September 1, 2010 
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or on the first due date of a return
under this Act occurring 
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on or after September 1, 2010, whichever occurs first."; and
 
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on page 18, line 13, by replacing "50" with "25"; and
 
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on page 18, line 13, after "used.", by inserting "Beginning on 
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September 1, 2010, in addition to any other tax imposed by this 
7
Act, a tax is imposed upon any person engaged in business as a 
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retailer of cigarettes at the rate of 25 mills per cigarette 
9
sold or otherwise disposed of in the course of such business in 
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this State."; and
 
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on page 20, line 11, after "first.", by inserting "Any 
12
distributor having cigarettes to which stamps have been affixed 
13
in his
or her
possession for sale on or after September 1, 2010 
14
is required to pay the additional tax imposed by this 
15
amendatory Act of the 96th General Assembly on those stamped 
16
cigarettes. This payment, less the discount provided in 
17
subsection (b), is due when the distributor first makes a 
18
purchase of cigarette tax stamps on or after September 1, 2010 
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or on the first due date of a return
under this Act occurring 
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on or after September 1, 2010, whichever occurs first.".