ID H0199

Amends Chapter 25, Title 63, Idaho Code heading to include "Electronic Smoking Products and Devices" alongside cigarette and tobacco product taxes.

Defines "electronic smoking products and devices" as any device delivering aerosolized or vaporized substances, including electronic cigarettes, cigars, pipes, hookahs, and vape pens, plus components and accessories.

Excludes from the definition batteries, battery chargers sold separately, and FDA-authorized drugs or devices.

Adds electronic smoking products and devices to Idaho's tobacco tax beginning July 1, 2023, excluding products already in the state on that date.

Becomes effective July 1, 2023, and is declared an emergency measure.