MS SB2015

Defines "electronic smoking device" to include e-cigarettes, e-cigars, e-pipes, vape pens, e-hookahs, and any components, parts, or substances intended to be vaporized, excluding batteries sold separately and FDA-authorized products

Expands the definition of "tobacco product" to include any product made from or containing nicotine intended for human consumption, including electronic smoking devices and accessories like filters, rolling papers, and pipes

Subjects electronic smoking devices to the existing 15% excise tax on tobacco products other than cigarettes, calculated based on the manufacturer's list price

Requires persons receiving electronic smoking devices from non-permitted wholesalers to compute and remit excise tax to the Commissioner of Revenue within 48 hours of receipt

Effective date of July 1, 2023