MN HF1721

Adds "electronic delivery devices" (e-cigarettes, vape pens, e-hookahs, etc.) to the definition of tobacco products subject to state excise tax, effective July 1, 2021.

Increases cigarette excise tax from 15.2 cents to 22.7 cents per cigarette and tobacco products tax from 95% to 97% of wholesale sales price.

Increases premium cigar tax cap from $0.50 to $5.00 per cigar and nonsettlement cigarette fee from 2.5 cents to 3.25 cents per cigarette.

Establishes $15,000,000 annual tobacco use prevention and cessation account in the special revenue fund, appropriated to the commissioner of health for youth prevention programs and cessation services.

Implements floor stocks tax on July 1, 2021 at 75 mills per cigarette plus additional sales tax adjustment, with returns due by July 11, 2021.