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Copyright © 2003: Queens Printer,
Statutes of Newfoundland and Labrador 2003
AN ACT TO AMEND THE TOBACCO TAX ACT
(Assented to May 15, 2003)
1. S.9(1) R&S
Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:
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 Subsection 9(1) of the Tobacco Tax Act is repealed and the following substituted: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.
2. This Act is considered to have come into force on March 28, 2003.
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