HI SB975

Establishes the criminal offense of unlawful shipment of tobacco products, with penalties ranging from misdemeanor (products valued under $10,000) to class C felony (products valued $10,000 or more).

Amends the definition of "tobacco products" to include electronic smoking devices and e-liquids, subjecting them to state excise taxes and requiring retailers to obtain tobacco permits.

Requires wholesalers and dealers of e-liquids or electronic smoking devices to obtain licenses from the Department of Taxation and comply with cigarette and tobacco tax law requirements.

Increases the wholesale dealer license fee from $2.50 to $250 and the retail tobacco permit fee from $20 to $50.

Repeals Chapter 28, Part XII (Electronic Smoking Device Retailer Registration Unit) and Section 245-17 (delivery sales provisions for electronic smoking devices) to eliminate conflicting regulations; effective December 31, 2050.