MA H3067

Creates a new excise tax of $2 per ounce on oral nicotine products in Massachusetts, with proportionate taxation on fractional ounces and a minimum tax equal to one ounce for packages weighing less than one ounce

Defines "oral nicotine products" as noncombustible nicotine products in solid, gum, or paste form intended for oral absorption, explicitly excluding tobacco products, e-cigarettes, and FDA-regulated drugs/devices

Imposes the tax on distributors at the point of manufacture, purchase, import, or acquisition within the Commonwealth

Exempts products exported from Massachusetts or protected from state taxation under federal law

Adds Section 7F to Chapter 64C of Massachusetts General Laws, subjecting the new tax to existing state tax assessment, collection, and penalty provisions