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Key Votes

A 4132 - Amends Nicotine Taxation - New Jersey Key Vote


Issues Related to A 4132

Stage Details

Legislation - Signed (Executive) -

Title: Amends Nicotine Taxation

Legislation - Bill Passed (Senate) (22-13) - (Key vote)
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Title: Amends Nicotine Taxation

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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.



  • 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).

Legislation - Bill Passed (House) (51-24) -

Title: Amends Nicotine Taxation

Legislation - Introduced (House) -

Title: Amends Nicotine Taxation



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