MA S1945

Imposes a $2.00 per ounce excise tax on oral nicotine products in Massachusetts, with proportionate taxation on fractional amounts 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, excluding tobacco products, e-cigarettes, and FDA-regulated drugs/devices

Tax is levied on distributors at the time oral nicotine products are manufactured, purchased, imported, received, or acquired in the Commonwealth

Exempts products exported from Massachusetts or those not subject to state taxation under federal law

Existing state tax assessment, collection, and penalty provisions under Chapters 62C and 64C will apply to administration of this new excise tax