1 TOBACCO TAX, 1997 1 c. 22

CHAPTER

An Act to amend The Tobacco Tax Act (Assented to May 9, 1997) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Saskatchewan, enacts as follows:

Short title This Act may be cited as The Tobacco Tax Amendment Act, 1997 . R.S.S. 1978, c.T-15,

section amended Subsection 3(1) of The Tobacco Tax Act is repealed and the following substituted: “

(1) Every purchaser shall pay to Her Majesty a tax computed at the rate of: (

a) on every cigarette or tobacco stick purchased by him or her, 8.4¢; (

b) on every cigar purchased by him or her, 95% of the price at retail of the cigar, computed to the nearest cent, to a maximum tax of $2.50 per cigar; (

c) on every gram of any tobacco, other than cigarettes, tobacco sticks or cigars, purchased by him or her, 5.5¢ ”. Coming into force This Act comes into force on assent but is retroactive and is deemed to have been in force on and from March 21, 1997.