Department of Taxation (161)
| Request Title | Establish Wayfair-type Nexus standards on Other Tobacco Products Remote Sellers |
| Biennium | 2020-2022 |
| Budget Round | Amended Bill |
| Category | Appropriation Act language only |
| Region | None |
Description
|
Modifies language in § 3-5.21 (Cigarette Tax, Tobacco Products Tax and Tax on Liquid Nicotine) to apply the Wayfair nexus standard for remote sellers under Retail Sales and Use Tax to Distributors under the Tobacco Products Tax. (§ 3-5.21) |
Funding Summary
| Object Type | FY 2020 | FY 2021 | |
| General Fund Dollars | $0 | $0 | |
| Nongeneral Fund Dollars | $0 | $0 | |
| General Fund Positions | 0.00 | 0.00 | |
| Nongeneral Positions | 0.00 | 0.00 | |
| General Fund Transfers | $0 | $0 | |
| General Fund Revenue | $0 | $0 | |
| Layoffs | $0 | $0 | |
| Additions to Balance | $0 | $0 |
Funding Details
| By Program | Program Code | Program Title | FY 2020 | FY 2021 |
| By Fund | Fund Code | Fund Title | FY 2020 | FY 2021 |
Authorized Position Details
| By Program | Program Code | Program Title | FY 2020 | FY 2021 |
p3_opview - Official Enacted Budget View Operating Bullet Details - 01-25-2026 16:38:24

