MT SB98

Establishes a reduced tax rate of 85 cents per 20-pack for heated tobacco products (cigarettes intended to be heated but not burned), compared to $1.70 per 20-pack for traditional combustible cigarettes

Creates a distinct tax category separating heat-not-burn tobacco products from conventional cigarettes in Montana tax code

Amends Section 16-11-111, MCA, to add the new tax classification for heated tobacco products

Applies to cigarettes sold by wholesalers after June 30, 2025, with an immediate effective date upon passage and approval