TOBACCO TAX-CIGARS

Amends the Tobacco Products Tax Act of 1995. Provides that, beginning January 1, 2019, the tax per cigar or other rolled tobacco product sold or otherwise disposed of shall not exceed $0.50 per cigar or roll. Provides that, on or before December 31, 2021, an additional surtax of $0.25 per cigar or other rolled tobacco product shall also be imposed on any cigar or rolled tobacco product that would have been subject to a tax of $0.75 or more if not for the $0.50 maximum tax. Effective January 1, 2019.