Relates to increasing the state excise tax on cigarettes

This bill increases the state excise tax on cigarettes from $5.35 to $6.24 per 20 cigarettes (or $1.33 per 5 cigarettes for larger packages). It applies to most cigarette sales within the state, including retail purchases by consumers, but maintains existing exemptions for sales to qualified Native Americans on tribal reservations, the U.S. government, and military organizations. Sellers must affix tax stamps to cigarettes, and tribes may choose between two systems for handling tax-exempt sales to tribal members. The tax change takes effect immediately upon enactment.