DAR File No. 31533

Tax Commission, Auditing

R865-20T-13

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

NOTICE OF PROPOSED RULE

DAR File No.: 31533
Filed: 06/06/2008, 10:10
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

Section 59-13-402 requires the commission to promulgate a rule on the calculation of tax on moist snuff when the weight of the moist snuff is in a quantity that is a fractional part of one ounce.

Summary of the rule or change:

The proposed section indicates how the tax on moist snuff is calculated when the weight of the moist snuff is a fractional part of one ounce.

State statutory or constitutional authorization for this rule:

Section 59-14-302

Anticipated cost or savings to:

the state budget:

None--Any fiscal impacts were taken into account in H.B. 356 (2008). (DAR NOTE: H.B. 356 (2008) is found at Chapter 204, Laws of Utah 2008, and will be effective 07/01/2008.)

local governments:

None--Any fiscal impacts were taken into account in H.B. 356 (2008).

small businesses and persons other than businesses:

None--Any fiscal impacts were taken into account in H.B. 356 (2008).

Compliance costs for affected persons:

None--The proposed section indicates how tax is calculated.

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

There are no anticipated impacts. D'Arcy Dixon, 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:

Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at clee@utah.gov

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:

07/31/2008

This rule may become effective on:

08/07/2008

Authorized by:

D'Arcy Dixon, Commissioner

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)(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 $0.75.

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

(2) The calculation described in Subsection (1) shall be carried to three decimal places and rounded up to the nearest cent whenever the third decimal place of the calculation in Subsection (1) is greater than 4.

 

KEY: taxation, tobacco products

Date of Enactment or Last Substantive Amendment: [July 16, 2007]

Notice of Continuation: March 19, 2007

Authorizing, and Implemented or Interpreted Law: 59-14-301 through 59-14-303