AK HB94

Imposes a 75 percent excise tax on electronic smoking products at the wholesale price, effective January 1, 2021, alongside existing tobacco product taxes.

Raises the minimum age for individuals to receive shipped cigarettes from 19 to 21 years old, requiring third-party age verification at time of purchase and payment of applicable taxes.

Creates new Section 43.50.325 establishing restrictions on shipping and transporting tobacco products and electronic smoking products to unlicensed persons, with class A misdemeanor penalties and civil fines up to $5,000 for violations.

Requires common or contract carriers to verify recipient age as 21 or older before delivery, or obtain affidavits certifying recipients meet licensing requirements; creates rebuttable presumption of unlawful knowledge if products delivered to a home or residence.

Defines "electronic smoking product" to include components, solutions, and vapor products manufactured for use in electronic cigarettes and similar devices for delivering nicotine or other substances, whether sold as disposable units or refillable kits.