ROLL-YOUR-OWN CIGARETTE MACHINES.

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.”.126 STAT. 915(b) Effective Date.—The amendment made by this section shall apply to articles removed after the date of the enactment of this Act.