FL H0377

Creates a new statutory definition for "heated tobacco product" as tobacco designed for use in an electronic device with a heat source that heats but does not burn the tobacco, producing an inhalable aerosol without smoke

Excludes heated tobacco products from the definition of "cigarette" under Florida's cigarette tax law (s. 210.01), effectively removing them from the cigarette excise tax

Adds heated tobacco products to the definition of "tobacco products" for purposes of mail order/Internet sales age verification requirements and general tobacco product regulations

Renames Part II of Chapter 210 to "Tax on Tobacco Products other than Cigarettes, Heated Tobacco Products, or Cigars," exempting heated tobacco products from that tax category

Effective date: July 1, 2026