MA S1949

Expands the definition of "smokeless tobacco" in Massachusetts tax law to include products containing or derived from nicotine (not just tobacco), bringing synthetic nicotine products under existing tobacco regulations

Adds nicotine pouches explicitly to the list of products covered under the smokeless tobacco definition

Covers nicotine products intended for human consumption without combustion, whether chewed, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means

Exempts electronic nicotine delivery systems (already taxed under Section 7E) and FDA-approved tobacco/nicotine cessation products from the smokeless tobacco definition

Sponsored by Senator Julian Cyr (Cape and Islands) with co-sponsors John F. Keenan and Bruce E. Tarr; filed January 9, 2025 and referred to the Revenue Committee