AZ HB2596

Adds "vapor products" (electronic cigarettes containing nicotine solution) to Arizona's luxury tax definition, defining them as noncombustible tobacco-derived products using mechanical heating elements.

Imposes a tax of nine-tenths cent per 0.05 milliliter of liquid nicotine solution on vapor products, consistent with the existing cigarette tax rate.

Allocates 10 percent of vapor product tax revenues annually to the State Forester for hazardous fuel reduction on nonfederal forested lands and fire suppression/forest management activities.

Makes allocated monies exempt from state budget lapsing provisions, allowing carryover of unused funds year to year.

Requires approval by a two-thirds vote of both legislative houses and takes effect immediately upon gubernatorial signature or three-fourths legislative override of a veto.