AK HB176

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

Establishes a 25% tax on closed electronic smoking products and vapor products, with tax proceeds designated for health care, health research, education, and prevention programs.

Creates new licensing and shipping restrictions for electronic smoking products, including requirements for retailers to obtain licenses ($50 annual fee) and prohibitions on marketing to minors under 21.

Restricts electronic smoking products to those with less than 60 milligrams of nicotine per milliliter, child-proof packaging, and proper labeling of ingredients and nicotine content.

Takes effect January 1, 2024, with a transitional provision exempting 19-year-old employees already working at licensed tobacco retailers on the effective date.