Official Summary

1/5/2011--Introduced.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

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Official Summary

1/5/2011--Introduced.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.

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