HB 1421 Summary

• Expands the definition of "other tobacco products" to include any tobacco product not otherwise defined, rather than limiting it to snuff and chewing tobacco only.

• Increases excise tax on cigars and pipe tobacco from 28% to 43.5% of wholesale purchase price.

• Implements specific per-ounce excise taxes on snuff ($2.10 per ounce) and chewing tobacco ($0.56 per ounce), replacing percentage-based taxation.

• Repeals section 57-36-24, eliminating the tax exemption for tobacco products provided to veterans' homes and state hospitals.

• Reallocates tobacco tax revenues: 15% to incorporated cities, 25% to county public health units, and 60% to the community health trust fund from a newly established tobacco tax distribution fund.