AK SB182

Raises the minimum age to purchase, sell, exchange, or possess tobacco, nicotine products, and electronic smoking products from 19 to 21 years old.

Establishes an affirmative defense for possession of FDA-approved nicotine/e-smoking products by those under 21 if prescribed by a healthcare professional, provided by a parent/guardian, supplied through a state tobacco cessation program, or provided by a pharmacist to those 18 or older.

Imposes a 75 percent excise tax on electronic smoking products at the wholesale price, with the same tax treatment and distribution restrictions as tobacco products.

Restricts shipping and transporting of tobacco and electronic smoking products to Alaska, requiring age verification through third-party services and prohibiting unlicensed persons from shipping these products except to licensed retailers or individuals 21 and older.

Takes effect January 1, 2021.