H.B. 1426 Summary

• Establishes a definition for "premium cigar" as a roll for smoking meeting eight specific criteria including whole tobacco leaf wrapping, 100% leaf tobacco binder, at least 50% long filler tobacco, hand-rolled construction, no filters or non-tobacco components, no characterizing flavors, only tobacco/water/vegetable gum ingredients, and weighing more than six pounds per thousand units.

• Adds a definition for "characterizing flavor" meaning a distinguishable taste or aroma of candy, chocolate, vanilla, fruit, berry, nut, herb, spice, honey, or alcoholic drink imparted to tobacco or smoke.

• Excludes premium cigars from the existing 70% percentage excise tax on other tobacco products by creating a separate fixed excise tax of 50 cents per premium cigar effective January 1, 2026.

• Amends the definition of "tobacco products" to explicitly include premium cigars alongside large cigars and other tobacco forms.

• Takes effect July 1, 2025.