Sec. 100122. ROLL-YOUR-OWN CIGARETTE MACHINES
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## 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 **[**[26 U.S.C. 5702 note](/us/usc/t26/s5702)**]** The amendment made by this section shall apply to articles removed after the date of the enactment of this Act.
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Sec. 100122
ROLL-YOUR-OWN CIGARETTE MACHINES
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