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Copyright 2003: Queen’s Printer,
St. John's, Newfoundland and Labrador, Canada

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Statutes of Newfoundland and Labrador 2003


Statutes of Newfoundland and Labrador 2003 Chapter 8

CHAPTER 8

AN ACT TO AMEND THE TOBACCO TAX ACT

(Assented to May 15, 2003)

Analysis

1. S.9(1) R&S
Rate of tax

2. Commencement

Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:


RSNL1990 cT-5
as amended

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 Subsection 9(1) of the Tobacco Tax Act is repealed and the following substituted: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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