Tax levied
(1) (a) Prior to January 1, 2021, there is levied and shall be collected and paid to the department a tax upon the sale of cigarettes by wholesalers of ten mills on each cigarette.
(b)A tax is levied upon the sale of cigarettes by…#
(b) A tax is levied upon the sale of cigarettes by wholesalers, excluding cigarettes that are modified risk tobacco products, that is equal to:
(I) Six and one-half cents per cigarette for sales on and after January 1, 2021, but prior to July 1, 2024;
(II) Eight cents per cigarette for sales on and after July 1, 2024, but prior to July 1, 2027; and
(III) Ten cents per cigarette for sales on and after July 1, 2027.
(c)A tax is levied on the sale of cigarettes that are…#
(c) A tax is levied on the sale of cigarettes that are modified risk tobacco products that is equal to:
(I) Three and one-quarter cents per cigarette for sales on and after January 1, 2021, but prior to July 1, 2024;
(II) Four cents per cigarette for sales on and after July 1, 2024, but prior to July 1, 2027; and
(III) Five cents per cigarette for sales on and after July 1, 2027.