Vote Smart's Synopsis:

Vote to pass a bill that establishes a wholesale tax on vaping products and increases taxes on other tobacco products.

Highlights:

• Establishes an excise tax for distributors selling tobacco products in the state at the following rates (Sec. 2):

• For snuff, the rate of $0.38 per each 1.5 ounces or portion thereof by net weight sold; 

• For chewing tobacco, the rate of:

• $0.38 per each single unit sold; 

• $0.80 per each half-pound unit sold; or

• $1.30 per each pound unit sold;

• For tobacco products, the rate of 25 percent of the actual price that the distributor sells the tobacco products, except snuff and chewing tobacco.

• Specifies that if the container, pouch, or package on which the tax is levied contains more than 16 ounces by net weight, the rate be applied to the unit will equal the sum of $1.30 plus $0.38 for each increment of 4 ounces or portion thereof exceeding 16 ounces (Sec. 2).

• Defines “tobacco products” as (Sec. 1):

• Any smokeless tobacco products, smoking tobacco, chewing tobacco, and any kind or form of tobacco prepared in a manner suitable for chewing, snorting, or smoking, or any combination thereof; 

• Any kind or form of tobacco that is suitable to be placed in an individual’s oral cavity, except cigarettes; and

• Vapor products.

• Defines “vapor product” as any non-combustible product that employs a heating element, battery, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size and including the component parts and accessories thereto, that can be used to deliver vaporized or aerosolized nicotine.

• Specifies that “vapor product” includes, but is not limited to, any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar products or device, regardless of whether marketed as such, and any vapor cartridge or other container of liquid solution intended to be used with or in an electronic cigarette or similar device (Sec. 1).

Full Bill Text