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MS SB2062
Bill
AI Summary
- Defines "electronic smoking device" to include e-cigarettes, e-cigars, e-pipes, vape pens, and e-hookah devices, along with their components, parts, accessories, and substances intended to be vaporized
- Expands the definition of "tobacco product" to include any product made from or derived from tobacco, or containing nicotine, including electronic smoking devices and related accessories like filters, rolling papers, and pipes
- Applies the existing 15% excise tax on tobacco products (other than cigarettes) to electronic smoking devices based on the manufacturer's list price
- Excludes FDA-authorized drugs, devices, and combination products from the definitions of electronic smoking devices and tobacco products
- Excludes batteries and battery chargers sold separately from the definition of electronic smoking devices
- Effective date: July 1, 2022
Legislative Description
Tobacco tax; define tobacco products to include electronic smoking devices for purposes of 15% excise tax.
Last Action
Died In Committee
2/23/2022
Committee Referrals
Finance1/6/2022
Full Bill Text
No bill text available