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MI SB0807
Bill
AI Summary
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Adds definition of "e-cigarette" as an electronic oral device providing nicotine vapor that simulates smoking and is not FDA-approved as a tobacco cessation aid.
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Adds definition of "e-cigarette cartridge" as a container with openings on each end that serves as a liquid reservoir and mouthpiece for e-cigarettes.
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Expands definition of "smokeless tobacco" to include e-cigarettes and e-cigarette cartridges effective October 1, 2016.
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Adds definition of "cigarette making machine" as a commercial-grade mechanical device capable of automatically producing, rolling, or filling cigarettes and powered by a primary power source other than human power.
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Clarifies that persons operating cigarette making machines are classified as nonparticipating manufacturers for tax purposes under sections 6c and 6d of the tobacco products tax act.
Legislative Description
Taxation; tobacco; tax on electronic cigarettes; provide for. Amends sec. 2 of 1993 PA 327 (MCL 205.422).
Taxation: tobacco
Last Action
Referred To Committee On Finance
2/17/2016