HI SB233

Adds a definition of "moist snuff" as finely cut, ground, or powdered tobacco not intended to be smoked and excluding nasal snuff.

Expands the definition of "tobacco products" to explicitly include moist snuff alongside existing categories like snuff, chewing tobacco, and pipe tobacco.

Exempts moist snuff from the 70 percent wholesale price excise tax applied to other tobacco products effective July 1, 2011.

Imposes a new excise tax of $1.60 per ounce on moist snuff (assessed proportionately on fractions of an ounce) effective July 1, 2011.

Effective date is July 1, 2011.