Montana legislation · 2025 Regular Session
Montana SB98: Revise tax rate on cigarettes that are not burned
Status: Failed, May 23, 2025
What the bill says
A bill for an act entitled: "an act revising the tax rate on cigarettes that are intended to be heated but not burned; amending section 16-11-111, mca; and providing an immediate effective date and an applicability date.".
From the engrossed text:
A BILL FOR AN ACT ENTITLED: "AN ACT REVISING THE TAX RATE ON CIGARETTES THAT ARE INTENDED TO BE HEATED BUT NOT BURNED; AMENDING SECTION 16-11-111, MCA; AND PROVIDING AN IMMEDIATE EFFECTIVE DATE AND AN APPLICABILITY DATE." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA: Section 1. Section 16-11-111, MCA, is amended to read: "16-11-111. Cigarette, tobacco products, and moist snuff sales tax -- exemption for sale to tribal member. (1) (a) (i) A tax on the purchase of cigarettes for consumption, use, or any purpose other than resale in the regular course of business is imposed and must be precollected by the wholesaler and paid to the state of Montana. (ii) The tax is $1.70 on each package containing 20 cigarettes that are intended to be burned. (iii) The tax is 85 cents on each package containing 20 cigarettes that are intended to be heated but not burned. (iv) Whenever packages contain other than 20 cigarettes, there is a tax on each cigarette equal to 1/20 one-twentieth of the tax on a package containing 20 cigarettes. (b) The tax computed under subsection (1)(a) applies to illegally packaged cigarettes under 16-11307. (2) The tax imposed in subsection (1) does not apply to quota cigarettes. (3) Subject to the refund or credit provided in subsection (4), the tax …
Sponsors
- Beard, Becky (R, 38) · primary sponsor
Latest actions
- : (S) Died in Process
- : (S) Missed Deadline for Revenue Bill Transmittal
- : (S) Hearing
- : (S) Referred to Committee
- : (S) Fiscal Note Printed
- : (S) Fiscal Note Unsigned
- : (S) Fiscal Note Received
- : (S) 1st Reading
- : (S) Fiscal Note Requested
- : (S) Introduced
Subjects: Tobacco, Taxation, Revenue, State
Common questions
- What is SB98?
- SB98 is a bill in the Montana Legislature (2025 Regular Session): Revise tax rate on cigarettes that are not burned.
- What does SB98 do?
- In its own words: A bill for an act entitled: "an act revising the tax rate on cigarettes that are intended to be heated but not burned; amending section 16-11-111, mca; and providing an immediate effective date and an applicability date.".
- What is the status of SB98?
- Failed as of May 23, 2025. Latest action: (S) Died in Process (May 23, 2025).
- Who sponsored SB98?
- Beard, Becky (R, 38).
- Where is the official record for SB98?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC0185
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.