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ID H0314
Bill
Status
2/24/2025
Primary Sponsor
Revenue and Taxation Committee
Click for details
AI Summary
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New tax of $0.03 per milliliter levied on nicotine-containing electronic smoking device solutions, effective July 1, 2025
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Tax revenue distributed 75% to the prevention of minors' access to tobacco/electronic smoking devices fund, and 25% to public health districts for prevention and cessation programs
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Retailers selling untaxed electronic smoking devices face civil penalties equal to three times the tax due, with a minimum penalty of $50.00
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Electronic smoking devices added to existing tobacco products regulatory framework, including distributor permit requirements, recordkeeping obligations, and inspection authority by the State Tax Commission
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Emergency clause makes the act effective May 1, 2025
Legislative Description
Amends and adds to existing law to provide a tax on the sale and distribution of electronic smoking devices.
TAXATION
Last Action
Reported Printed and Referred to Revenue & Taxation
2/25/2025