HI HCR151

Requests the Department of Taxation to conduct a study on potential state revenue from implementing a tax on electronic smoking devices.

Identifies a disparity in tax treatment between traditional tobacco products (cigarettes, cigars) and electronic smoking devices, creating an economic incentive to purchase e-cigarettes.

Notes that e-cigarette sales in the United States increased nearly 300 percent between November 2016 and August 2019, while traditional cigarette smoking declined.

Requires the Department of Taxation to submit findings, recommendations, and any proposed legislation to the Legislature no later than 20 days before the 2023 Regular Session convenes.

Directs that a certified copy of the resolution be transmitted to the Director of Taxation.