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Statutes of Newfoundland 1993
AN ACT TO AMEND THE TOBACCO TAX ACT (NO.2)
(Assented to December 17, 1993)
1. S.9 Amdt.
Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:
RSN 1990 cT-5 as amended
1. Subsections 9(2) and (3) of the Tobacco Tax Act are repealed and the following substituted:
(2) Notwithstanding paragraphs (1)(a) and (b), cigarettes, and tobacco, other than cigarettes and cigars, sold by, in and for consumption in
(a) the town of Labrador City;
(b) the town of Wabush; and
(c) the coastal area of southern Labrador extending from the border with the province of Quebec to and including the community of Red Bay
shall be subject to
(d) in the case of cigarettes, a tax of $0.0688 on every cigarette; and
(e) in the case of tobacco, other than cigarettes and cigars, a tax of $0.0292 for each gram of tobacco.
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