ID H0588

Establishes educational programs in each public health district regarding electronic smoking device use by minors, covering effects of nicotine and THC, identification and prevention, health/addiction/environmental impacts, and referral information for parents and teachers.

Expands the definition of "tobacco products" to include liquids with any amount of nicotine for use in electronic smoking devices and imposes a 5% tax on the wholesale sales price of such products.

Creates the Electronic Smoking Device Education Fund to receive tax revenue from liquid nicotine sales, with funds distributed to public health districts using the same formula as general fund appropriations and surplus funds directed to existing health care programs.

Revises terminology throughout Idaho Code Chapter 25, Title 63 to replace references to "cigarettes" and "articles" with "contraband goods" and makes technical corrections to tax collection and reporting procedures.

Allows the Idaho State Tax Commission and Department of Health and Welfare to enter into written agreements for exchanging information and delegating authority to implement the chapter's provisions.