2012 Senate Bill 930 / Public Act 188

Authorize “digital” tobacco tax stamps

Introduced in the Senate

Feb. 7, 2012

Introduced by Sen. Roger Kahn (R-32)

To authorize “digital” tobacco tax stamps, which are the means by which the state detects whether tax has been paid on “bootleg” cigarettes. The bill also clarifies that a person who uses an automated, “commercial grade” cigarette rolling machine is considered a “manufacturer” subject to state taxes, unless the cigarettes are produced in an individual’s dwelling for his or her own consumption.

Referred to the Committee on Finance

Feb. 9, 2012

Reported without amendment

With the recommendation that the bill pass.

Feb. 22, 2012

Substitute offered

The substitute passed by voice vote

Passed in the Senate 36 to 2 (details)

Received in the House

Feb. 22, 2012

Referred to the Committee on Tax Policy

March 28, 2012

Reported without amendment

Without amendment and with the recommendation that the bill pass.

June 5, 2012

Passed in the House 59 to 48 (details)

To authorize “digital” tobacco tax stamps, which are the means by which the state detects whether tax has been paid on “bootleg” cigarettes. The bill also clarifies that a person who uses an automated, “commercial grade” cigarette rolling machine is considered a “manufacturer” subject to state taxes, unless the cigarettes are produced in an individual’s dwelling for his or her own consumption.

Signed with line-item veto by Gov. Rick Snyder

June 20, 2012

Received in the Senate

July 18, 2012