This is an official version. Copyright © 2003: Queen's Printer, Important Information
Statutes of Newfoundland and Labrador 2003 AN ACT TO AMEND THE TOBACCO TAX ACT (Assented to May 15, 2003) Analysis 1. S.9(1) R&S 2. Commencement Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows: RSNL1990 cT-5 1. Subsection 9(1) of the Tobacco Tax Act is repealed and the following substituted: Rate of tax 9. (1) The tax imposed on tobacco by this Act shall be calculated as follows: (a) in the case of cigarettes, a tax of $0.15 on every cigarette; (b) in the case of tobacco, other than cigarettes and cigars, the tax shall be $0.15 for each gram of tobacco; and (c) in the case of cigars, a tax of 125% of the manufacturers suggested retail price on a cigar, and the tax shall be rounded to the nearest 1/100 of a cent. Commencement 2. This Act is considered to have come into force on March 28, 2003.
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