BILL 52

An Act to Amend the Tobacco Tax Act

Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:

1 Section 3 of the Tobacco Tax Act, chapter T-7 of the Revised Statutes, 1973, is repealed and the following is substituted:

Duty of consumer to pay tax

3 Every consumer of tobacco purchased at a retail sale in the Province, for the purpose of raising a revenue, shall pay to Her Majesty the Queen in right of the Province at the time of making the purchase a tax in respect of the consumption of the tobacco at the rate of

( a)  from March 23, 2011, to March 26, 2013, both dates inclusive, 17 cents on each cigarette purchased,

( b)  on and after March 27, 2013, 19 cents on each cigarette purchased,

( c)  from March 23, 2011, to March 26, 2013, both dates inclusive, 50% of the normal retail price of each cigar purchased,

( d)  on and after March 27, 2013, 75% of the normal retail price of each cigar purchased,

( e)  from March 23, 2011, to March 26, 2013, both dates inclusive, 14.70 cents on each tobacco stick purchased,

( f)  on and after March 27, 2013, 19 cents on each tobacco stick purchased,

( g)  from March 23, 2011, to March 26, 2013, both dates inclusive, 13.74 cents on each gram or any portion of a gram of any tobacco purchased other than cigarettes, cigars or tobacco sticks, and

( h)  on and after March 27, 2013, 19 cents on each gram or any portion of a gram of any tobacco purchased other than cigarettes, cigars or tobacco sticks.

2 This Act shall be deemed to have come into force on March 27, 2013.