Bill Description: Senate Bill 1108 would cap the existing 40% tax on cigars at 50 cents per cigar. 

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Does it directly or indirectly create or increase any taxes, fees, or other assessments? Conversely, does it eliminate or reduce any taxes, fees, or other assessments?

Idaho imposes an onerous 40% tax on tobacco products. Senate Bill 1108 would not lower this percentage, but it would amend sections 63-2552 and 63-2552A, Idaho Code, to cap this tax at 50 cents per cigar. 

It would be better to reduce this discriminatory tax on tobacco products or eliminate it altogether, rather than to provide minor tax relief for just one subset of products.

Nevertheless, this bill would reduce taxes slightly, which is a good thing. 

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