GuamBill No. 205-38 (COR)38th Guam Legislature (2025-2026)legislatureWALLET

AN ACT TO AMEND § 6802 (e) OF ARTICLE 8, CHAPTER 6, TITLE 12, GUAM CODE ANNOTATED, RELATIVE TO THE DISCOUNT ON THE PURCHASE OF TOBACCO TAX STAMPS.

Sponsored By: Joe S. San Agustin (Democrat)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Guam tobacco businesses get bigger stamp discounts

Effective upon enactment, the law raises Guam’s tobacco tax stamp discount from 0.4% to 3.75% of each stamp’s printed value. Licensed tobacco businesses and their authorized agents or designees get this discount when buying stamps from the Department. This is the only discount allowed and helps cover the cost of attaching stamps. If a purchaser violates Guam law, the licensed business pays full stamp value until it complies. Each cigarette package must still have a stamp on its bottom before distribution or sale to the public. The Department can set rules for attaching stamps and enforce compliance.

Sponsors & Cosponsors

Sponsor

  • Joe S. San Agustin

    Democrat • legislature

Cosponsors

  • Christopher M. Dueñas

    Republican • legislature

  • Tina Rose Muña-Barnes

    Democrat • legislature

Roll Call Votes

All Roll Calls

Yes: 0 • No: 0

legislature vote • 3/27/2026

Floor Vote

Yes: 0 • No: 0

Actions Timeline

  1. Public Law 38-112 — signed

    4/8/2026Governor
  2. Committee report filed

    3/10/2026legislature
  3. Public hearing held

    2/12/2026legislature
  4. Fiscal note filed

    10/27/2025legislature
  5. Fiscal note requested

    10/27/2025legislature
  6. Referred to committee

    10/27/2025legislature
  7. Introduced as Bill No. 205-38 (COR)

    10/9/2025legislature
  8. Transmitted to Governor

    legislature

Bill Text

  • Introduced

    10/9/2025

  • Committee Report

  • Enrolled (Public Law)

  • Transmittal

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