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(1) Except as set forth in subsection (3) of this section, there is levied a tax upon the sale, use, consumption, handling, or distribution of all tobacco products in this state, excluding modified risk tobacco products, at the rate of:
(a) Twenty percent of the manufacturer's list price of the tobacco products for the tax levied prior to January 1, 2021;
(b) Thirty percent of the manufacturer's list price of the tobacco products for the tax levied on and after January 1, 2021, but prior to July 1, 2024;
(c) Thirty-six percent of the manufacturer's list price of the tobacco products for the tax levied on and after July 1, 2024, but prior to July 1, 2027; and
(d) Forty-two percent of the manufacturer's list price of the tobacco products for the tax levied on and after July 1, 2027.
(2) There is levied a tax upon the sale, use, consumption, handling, or distribution of modified risk tobacco products in this state at the rate of:
(a) Fifteen percent of the manufacturer's list price of the modified risk tobacco products for the tax levied on and after January 1, 2021, but prior to July 1, 2024;
(b) Eighteen percent of the manufacturer's list price of the modified risk tobacco products for the tax levied on and after July 1, 2024, but prior to July 1, 2027; and
(c) Twenty-one percent of the manufacturer's list price of the modified risk tobacco products for the tax levied on and after July 1, 2027.
(3) (a) If the total of the tax imposed upon the sale, use, consumption, handling, or distribution of moist snuff under subsection (1) of this section and section 39-28.5-102.5 is less than the minimum moist snuff tax specified in subsection (3)(b) of this section, then the tax imposed upon the sale, use, consumption, handling, or distribution of moist snuff under this section is equal to the minimum moist snuff tax minus the tax imposed under section 39-28.5-102.5.
(b) (I) The minimum moist snuff tax is equal to:
(A) One dollar forty-eight cents for each one and two-tenth ounce container for the tax levied on and after January 1, 2021, but prior to July 1, 2024;
(B) One dollar eighty-four cents for each one and two-tenth ounce container for the tax levied on and after July 1, 2024, but prior to July 1, 2027; and
(C) Two dollars twenty-six cents for each one and two-tenth ounce container for the tax levied on and after July 1, 2027.
(II) The amount specified in subsection (3)(b)(I) of this section is proportionally increased for any container larger than one and two-tenths ounces.
(4) (a) The tax set forth in this section is collected by the department.
(b) In the case of the distributor, the tax set forth in this section is imposed at the time the distributor:
(I) Brings, or causes to be brought, into this state from without the state tobacco products for sale;
(II) Makes, manufactures, or fabricates tobacco products in this state for sale in this state;
(III) Ships or transports tobacco products to retailers in this state to be sold by those retailers; or
(IV) Makes a delivery sale.
(c) In the case a remote retail seller, the tax set forth in this section is imposed at the time the remote retail seller makes a remote retail sale.
(5) Repealed.