A bill for an act relating to the measurement of units sold for purposes of cigarette and tobacco regulation and taxation, and including effective date provisions.

HF 795 modifies the definition of "units sold" used for cigarette and tobacco regulation and taxation. For individual cigarettes, the bill specifies that "units sold" will be measured by packs required to bear the state's excise stamp. For roll-your-own tobacco, "units sold" will be measured by the tobacco on which tax is due under Code chapter 453A. The Department of Revenue is still responsible for establishing rules to determine the amount of excise tax paid. This bill takes effect immediately upon enactment.