ID H0278

Establishes a 15% tax on retail sales of electronic cigarettes, effective July 1, 2019, collected by retailers from consumers and remitted to the state in the same manner as sales tax.

Defines "electronic cigarette" as a device that delivers an inhaled dose of nicotine by vaporizing a solution or any product sold for use in such device.

Excludes electronic cigarettes from the definition of "tobacco products" under existing tobacco tax law.

Deposits all proceeds from the electronic cigarette tax into the Idaho Millennium Income Fund to be managed by the state treasurer.

Reserves electronic cigarette tax proceeds exclusively for programs that educate the public regarding electronic cigarettes.