No. 34869 (Amendment): Section R865-20T-13. Calculation of Tax on Moist Snuff Pursuant to Utah Code Ann. Section 59-14-302

(Amendment)

DAR File No.: 34869
Filed: 05/26/2011 10:34:45 AM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The proposed amendment updates outdated language.

Summary of the rule or change:

The proposed amendment replaces an outdated tax rate for moist snuff with the statutory reference for the correct tax rate.

State statutory or constitutional authorization for this rule:

• Section 59-14-302

Anticipated cost or savings to:

the state budget:

None--The amendment updates the reference to the correct tax rate.

local governments:

None--The amendment updates the reference to the correct tax rate.

small businesses:

None--The amendment updates the reference to the correct tax rate.

persons other than small businesses, businesses, or local governmental entities:

None--The amendment updates the reference to the correct tax rate.

Compliance costs for affected persons:

None--The amendment updates the reference to the correct tax rate.

Comments by the department head on the fiscal impact the rule may have on businesses:

None--The amendment updates the reference to the correct tax rate.

Michael Cragun, Commissioner

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Tax Commission
Auditing
210 N 1950 W
SALT LAKE CITY, UT 84134

Direct questions regarding this rule to:

• Christa Johnson at the above address, by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at [e-mail]

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

07/15/2011

This rule may become effective on:

07/22/2011

Authorized by:

Michael Cragun, Tax Commissioner

RULE TEXT

R865. Tax Commission, Auditing.

R865-20T. Tobacco Tax.

R865-20T-13. Calculation of Tax on Moist Snuff Pursuant to Utah Code Ann. Section 59-14-302.

(1) Moisture content, for purposes of ascertaining whether a tobacco product meets the definition of moist snuff, shall be the moisture content annually reported by the manufacturer to the United States Department of Health and Human Services.

(2)(a) Tax on moist snuff shall be calculated by multiplying the net weight as listed by the manufacturer, in ounces, of the taxable moist snuff by [$1.83]the tax rate for moist snuff required under Section 59-14-302.

(b) If the net weight includes a fractional part of an ounce, that fractional part of an ounce shall be included in the calculation.

(3) The calculation described in Subsection (2) shall be carried to three decimal places and rounded up to the nearest cent whenever the third decimal place of the calculation in Subsection (2) is greater than 4.

 

KEY: taxation, tobacco products

Date of Enactment or Last Substantive Amendment: [August 12, 2010]2011

Notice of Continuation: March 19, 2007

Authorizing, and Implemented or Interpreted Law: 59-14-102; 59-14-202; 59-14-203.5; 59-14-204[;] through[;] 59-14-206; 59-14-212; 59-14-301[;] through[;] 59-14-303; 59-14-401; 59-14-404; 59-14-603; 59-14-607

 

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