HI SCR86

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

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

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

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

Acknowledges that state laws banning flavored e-cigarettes would need to be contingent on passage of federal legislation due to importation concerns.