MT HB910

Imposes a 20% wholesale price tax on vapor products containing nicotine, to be precollected by wholesalers and paid to the state of Montana

Adds a new statutory definition for "vapor product" covering e-cigarettes, e-cigars, e-pipes, vape pens, e-hookahs, and related vapor cartridges or containers

Expands the definition of "tobacco product" to explicitly include vapor products alongside traditional cigarettes and tobacco items

Excludes products regulated as drugs or devices by the FDA under the Federal Food, Drug, and Cosmetic Act from the vapor product definition

Applies to tobacco products sold by wholesalers after June 30, 2025