HB 1328 - Reversing the Youth Tobacco Epidemic Act of 2021

• Prohibits retail sale of flavored tobacco products and e-liquids, mislabeling of nicotine-containing products as nicotine-free, and remote sales (mail, delivery, curbside) of all tobacco products effective July 1, 2021, with penalties of $1,000 for first offense, $2,000 for second, and $5,000 for third and subsequent offenses.

• Includes electronic smoking devices and e-liquids in the definition of "tobacco products" subject to cigarette and tobacco tax laws; increases wholesaler/dealer license fee from $2.50 to $2,500 and retail tobacco permit fee from $20 to $100.

• Imposes a 70% excise tax on gross proceeds from retail sales of electronic smoking devices effective July 1, 2021.

• Directs a percentage of revenues from the electronic smoking device tax to the Hawaii tobacco prevention and control trust fund to establish a comprehensive youth tobacco cessation program.

• Repeals provisions allowing delivery sales of electronic smoking devices and the electronic smoking device retailer registration unit; modifies penalties for minors purchasing tobacco to include required completion of tobacco education/cessation programs or community service.