Signed by Governor Phil Murphy

Vote Smart's Synopsis:

A vote to pass a bill that amends the taxation of nicotine products to include electronic smoking devices and liquid nicotine.

Highlights:

• Establishes a tax on liquid nicotine at the rate of $0.10 per fluid milliliter (Sec. 5). 

• Requires distributors, wholesalers, and retail dealers of liquid nicotine products to take a physical inventory of their stock at the time of enactment, and applies a $0.10 per fluid milliliter tax to the existing stock (Sec. 6). 

• Amends the definition of “tobacco product” to include nicotine and liquid nicotine (Sec. 3). 

• Defines “electronic smoking device” as any nonlighted, noncombustible device that employs a heating element of any kind to produce aerosolized or vaporized nicotine for inhalation (Sec. 3).

• Defines “liquid nicotine” as any solution containing nicotine that is designed for use with an electronic smoking device (Sec. 3).

Full Bill Text