MI SB0572

Expands definition of "tobacco product" effective January 1, 2022 to include alternative nicotine products, electronic smoking devices, and consumable materials (liquids used in vaping devices).

Imposes new excise taxes beginning January 1, 2022: 18% of wholesale price for consumable materials in open vapor systems, $0.60 per milliliter for closed system cartridges, and 50 cents per ounce for alternative nicotine products.

Increases cigar tax cap from 50 cents per individual cigar (November 1, 2012–October 31, 2021) to 65 cents per cigar (November 1, 2021–October 31, 2022) and 75 cents per cigar (November 1, 2022 onward).

Requires licensees to maintain separate pricing records when consumable materials are sold with electronic smoking devices and to track closed system cartridge volumes.

Directs tax revenue from consumable materials starting October 1, 2022: $250,000 annually to Department of Treasury for enforcement, $2,500,000 to local health departments, and remainder to state general fund.