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.”. (b) [26 U.S.C. 5702 note] Effective Date.—The amendment made by this section shall apply to articles removed after the date of the enactment of this Act.