HI HR151

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

Directs the department to submit findings, recommendations, and any proposed legislation to the Legislature no later than 20 days before the 2023 Regular Session convenes

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

Notes e-cigarette sales in the United States increased nearly 300 percent between November 2016 and August 2019

References the decline in youth and adult cigarette smoking while e-cigarette use has increased in recent years