Candy Tobacco Tax Parity Act of 2011 - Amends the Internal Revenue Code to impose an excise tax on smokeless tobacco products sold as discrete single-use units. Modifies the definition of "smokeless tobacco" for purposes of such tax to include discrete single-use units. Defines "discrete single-use unit" as any product containing tobacco that is intended or expected to be consumed without being combusted and is in the form of a lozenge, tablet, pill, pouch, dissolvable strip, or other discrete single-use or single dose unit.
Take Action
Your position
Add a comment
to comment on this bill.
Annotate the text
Highlight any passage on the Summary or Full Text tab to attach a note. Annotations appear on the Annotations tab.