1 TOBACCO TAX, 1997 B I L L No. 53 of

An Act to amend The Tobacco Tax Act (Assented to , 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section amended Subsection 3(1) of The Tobacco Tax Act is repealed and the following substituted: “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.