AZ SB1517

Adds a new tax on vapor products, including e-cigarettes, cartridges, and nicotine-containing e-juice at a rate of 95% of the wholesale cost of the product.

Amends section 42-3001 to update the definition of "tobacco products" to include vapor products as a taxable luxury item.

Changes terminology from "per cent" to "percent" in existing tax provisions for consistency.

Requires an affirmative vote of at least two-thirds of each house of the legislature to enact this bill, making it effective immediately upon the governor's signature or three-fourths vote if vetoed.