ID H0331

Expands the definition of "tobacco products" to include electronic smoking products and devices (such as e-cigarettes, vape pens, and electronic cigars) effective July 1, 2023, when brought into Idaho, manufactured in Idaho, or shipped to Idaho retailers for sale.

Defines "electronic smoking products and devices" to mean any device that delivers aerosolized or vaporized substances, including components and accessories, but excludes batteries, battery chargers, and FDA-approved drugs or medical devices.

Renumbers existing definitions in Idaho Code Section 63-2551 for technical corrections, moving manufacturer, distributor, subjobber, retailer, and other related definitions.

Allocates tobacco products tax revenues as follows: first funding current refund claims through the state refund account, then distributing the first $12,000,000 annually to the state general fund, with any remaining revenues going to the school district facilities fund if established or otherwise to the tax relief fund for school property tax relief.

Declares the act an emergency measure effective immediately upon passage, with substantive provisions taking effect July 1, 2023.