CS for House Bill No. 188(HSS) Summary

• Establishes excise tax on moist snuff tobacco at $1.88 per ounce (other than spitless moist snuff) and 100 percent of wholesale price for spitless moist snuff, with 75 percent tax on other tobacco products, effective immediately with spitless rate becoming effective three years later.

• Expands the definition of "tobacco product" to include moist snuff tobacco, spitless moist snuff tobacco, and any product containing tobacco or nicotine intended to be consumed without combustion unless FDA-approved for cessation or medical purposes.

• Directs 25 percent of moist snuff tobacco tax revenue to the tobacco use education and cessation fund and 75 percent to the general fund, while other tobacco product tax revenue goes entirely to the general fund.

• Requires cigars (except hand-rolled) to be sold in packages of at least five units and smokeless tobacco to be sold in minimum quantities (one ounce for loose tobacco or ten units for single-dose packages in original manufacturer packaging).

• Adds licensing requirements for distributors ($50 annual fee) and buyers ($25 annual fee) importing tobacco products for personal consumption and increases criminal penalties for selling tobacco to minors by including nicotine products.