Montana Administrative Register [electronic Resource] 2007 No 2
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Montana Administrative Register [electronic Resource] 2007 No 2
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In our eReader you can find the full English version of the book. Read Montana Administrative Register [electronic Resource] 2007 No 2 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Montana Administrative Register [electronic Resource] 2007 No 2
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So to the extent the tobacco product costs more, it is more difficult for a child to buy that product. But what has happened now, with the advent of these little cigars, is that these products are taxed as "cigars" which means they are taxed at 50% of the wholesale value of the product, as opposed to cigarettes which are taxed at $1 .70 per pack. The federal excise taxes paid on a pack of cigarettes are $3.90. Federal excise taxes on a pack of little cigars, such as these, are $0.40. The Montan...a state tax on a carton of 200 cigarettes is $17.00. The Montana state tax for a carton of little cigars is based on the wholesale value of the little cigars but if we assume the wholesale value is $7.80, then the tax on a carton of little cigars would be $3.60. So a carton of cigarettes would be taxed in Montana at $20.90. A carton of little cigars is taxed in Montana at $4.00. So clearly there is tremendous tax difference between a cigarette and a little cigar and that tax difference is part of the reason why the department has chosen to come forward with these rules in order to take these products out of the hands of children.
What to read after Montana Administrative Register [electronic Resource] 2007 No 2?
You can find similar books in the "Read Also" column, or choose other free books by Montana.Secretary of State to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
So to the extent the tobacco product costs more, it is more difficult for a child to buy that product. But what has happened now, with the advent of these little cigars, is that these products are taxed as "cigars" which means they are taxed at 50% of the wholesale value of the product, as opposed to cigarettes which are taxed at $1 .70 per pack. The federal excise taxes paid on a pack of cigarettes are $3.90. Federal excise taxes on a pack of little cigars, such as these, are $0.40. The Montan...a state tax on a carton of 200 cigarettes is $17.00. The Montana state tax for a carton of little cigars is based on the wholesale value of the little cigars but if we assume the wholesale value is $7.80, then the tax on a carton of little cigars would be $3.60. So a carton of cigarettes would be taxed in Montana at $20.90. A carton of little cigars is taxed in Montana at $4.00. So clearly there is tremendous tax difference between a cigarette and a little cigar and that tax difference is part of the reason why the department has chosen to come forward with these rules in order to take these products out of the hands of children.
What to read after Montana Administrative Register [electronic Resource] 2007 No 2?
You can find similar books in the "Read Also" column, or choose other free books by Montana.Secretary of State to read onlineMoreLess
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