AK SB24

Raises the minimum age to purchase, possess, or receive tobacco, nicotine products, and electronic smoking products from 19 to 21 years of age in Alaska

Imposes a new 25% retail sales tax on closed electronic smoking products and vapor products, with proceeds deposited into the tobacco use education and cessation fund

Establishes licensing requirements ($50 annual fee) for electronic smoking product retailers and restricts shipping of tobacco and electronic smoking products to verified adults 21 and older

Sets product safety standards for electronic smoking products, including a maximum nicotine content of 70 mg/mL, child-proof packaging requirements, and prohibitions on marketing to minors

Creates penalties including fines up to $300 for underage possession, fines of at least $300 for selling to minors, and civil penalties up to $5,000 per violation for illegal shipping, with most provisions effective January 1, 2026