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Fiscal note House Bill (LC 50 0959)

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In 1900, annual per capita cigarette consumption by adults was 54 cigarettes, which increased to 4,345 cigarettes by 1963, and then fell, by 2001, to 2,037 cigarettes per person annually

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For purposes of this section, the dollar amount of tax liability is to be summarized separately for distilled spirits taxes, wine taxes, or beer taxes, and is defined as the gross tax liability on all taxable withdrawals from premises in the United States and importations (including products of the same tax class brought into the United States from Puerto Rico or the Virgin Islands) during the calendar year, without regard to any drawbacks, credits, or refunds, for all premises from which such activities are conducted by the taxpayer

company for alcohol imports