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 beyond the first 20). It directly affects cigarette sellers and consumers within the state, applying to all cigarette sales except those to qualified Native American tribes for personal use on reservations, to the U.S. government, or to military organizations under federal regulations. The tax is collected via affixed stamps, with tribes having the option to use a tax exemption coupon system for sales to non-members or non-Indians on reservations. The change takes effect immediately upon enactment.