SEC. 100122. ROLL-YOUR-OWN CIGARETTE MACHINES.
(a) IN GENERAL.—Subsection (d) of section 5702 of the Internal
Revenue Code of 1986 is amended by adding at the end the following new flush sentence:
‘‘Such term shall include any person who for commercial purposes
makes available for consumer use (including such consumer’s personal consumption or use under paragraph (1)) a machine capable
of making cigarettes, cigars, or other tobacco products. A person
making such a machine available for consumer use shall be deemed
the person making the removal as defined by subsection (j) with respect to any tobacco products manufactured by such machine. A person who sells a machine directly to a consumer at retail for a consumer’s personal home use is not making a machine available for
commercial purposes if such machine is not used at a retail premises and is designed to produce tobacco products only in personal
use quantities.’’.
(b) EFFECTIVE DATE.—The amendment made by this section
shall apply to articles removed after the date of the enactment of
this Act.
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