Relating to tax on tobacco products; prescribing an effective date; providing for revenue raising that requires approval by a three-fifths majority.

Increases cigarette tax and provides for distribution of increase in revenue. Applies increase to cigarettes distributed on or after January 1, 2018, and to existing inventories of cigarettes not yet acquired by consumers as of January 1, 2018. Removes per-unit maximum tax on cigars. Takes effect on 91st day following adjournment sine die.