3.0.0 3749 2023-01-15T09:32:50Z 2023-01-15T09:32:50Z House H HR 2004-01-28 108 hsju00 Judiciary Committee House Standing hsju03 Courts, Intellectual Property, and the Internet Subcommittee Referred to 2004-03-01T14:37:16Z Referred to 2004-01-28T15:02:15Z 2004-03-01 hsju03 Courts, Intellectual Property, and the Internet Subcommittee 1 House committee actions Referred to the Subcommittee on Courts, the Internet, and Intellectual Property. Committee 2004-01-28 Referred to the House Committee on the Judiciary. IntroReferral H11100 2 House floor actions hsju00 Judiciary Committee 2004-01-28 Introduced in House IntroReferral Intro-H 9 Library of Congress 2004-01-28 Introduced in House IntroReferral 1000 9 Library of Congress W000792 Rep. Weiner, Anthony D. [D-NY-9] ANTHONY WEINER D NY D. 9 N Taxation Business records Cigarettes Civil actions and liability Commerce Confidential communications Crime and Law Enforcement Damages Directories Electronic commerce Electronic government information Excise tax Fines (Penalties) Government Operations and Politics Government paperwork Government publicity Indian lands Injunctions Internet Interstate commerce Law Local taxation Minorities Native Americans Sales tax Science, Technology, Communications Smokeless tobacco State government-Indian relations State taxation Telephone Tobacco Tobacco tax Web sites Taxation 00 2004-01-28 Introduced in House 2004-03-04T18:42:35Z Local Government Internet Tobacco Sales Enforcement Act of 2004 - Amends the Jenkins Act to require each person who engages in an interstate sale of cigarettes or smokeless tobacco or in an interstate distribution of cigarettes or smokeless tobacco to comply with all applicable excise, sales, and use tax laws in the State and place in which the cigarettes or smokeless tobacco are delivered.

Prohibits the cigarettes or smokeless tobacco from being delivered to the buyer unless in advance of the delivery the excise tax has been paid and any required stamps or other indicia that such tax has been paid are properly affixed or applied, with an exception.

Authorizes a State attorney general or the chief law enforcement officer of a local government that imposes an excise tax on cigarettes or smokeless tobacco to bring a civil action to obtain appropriate relief against anyone who violates such prohibition or who knowingly assists or participates in such a violation.

Declares that the Act does not prohibit an authorized State, local, or tribal government official from proceeding in State or tribal court.

Makes the Act's provisions regarding State tax collection inapplicable to certain sales that occur exclusively in Indian country.

Expresses the sense of Congress that unique harms are associated with the remote interstate sales of cigarette and smokeless tobacco. Affirms Congress' longstanding interest in encouraging compliance and enforcement of State laws that relate to remote (including Internet) sales of such products.]]>

Local Government Internet Tobacco Sales Enforcement Act of 2004 Display Title Local Government Internet Tobacco Sales Enforcement Act of 2004 Official Title as Introduced To revise and reform the Act commonly called the Jenkins Act, and for other purposes. Introduced in House IH Short Titles as Introduced Local Government Internet Tobacco Sales Enforcement Act of 2004 Introduced in House 2004-01-28T05:00:00Z 2004-03-01 Referred to the Subcommittee on Courts, the Internet, and Intellectual Property. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.