HB 4287 Summary

• Adds "alternative nicotine products" and "electronic smoking devices" to the definition of tobacco products subject to state excise tax beginning January 1, 2022.

• Imposes 18% excise tax on wholesale price of consumable materials (e.g., vaping liquids) and 50 cents per ounce tax on alternative nicotine products, effective January 1, 2022.

• Adjusts cigar tax cap from 50 cents per cigar (through October 31, 2021) to 65 cents (November 1, 2021 through October 31, 2022) and 75 cents (beginning November 1, 2022).

• Requires record-keeping and invoicing to separately itemize prices for consumable material and electronic smoking devices when sold together.

• Directs tax revenue from new consumable material tax to department of treasury enforcement, local health departments, and youth tobacco act enforcement, with remainder to general fund.