HI SR76

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

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

Identify the tax disparity between traditional tobacco products (cigarettes, cigars) and electronic smoking devices, which creates an economic incentive to purchase e-cigarettes

Address the increased e-cigarette use among youth and adults, with U.S. e-cigarette sales increasing nearly 300 percent between November 2016 and August 2019

Transmit a certified copy of the resolution to the Director of Taxation