Sandra Cunningham voted Yea (Passage) on this Legislation.
Title: Amends Nicotine Taxation
Signed by Governor Phil Murphy
Title: Amends Nicotine Taxation
A vote to pass a bill that amends the taxation of nicotine products to include electronic smoking devices and liquid nicotine.
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).
Title: Amends Nicotine Taxation
Title: Amends Nicotine Taxation