ND SB2355

Legislative management shall study the feasibility and desirability of applying alternative or additional taxes on liquid nicotine and electronic smoking devices during the 2019-20 interim.

Study must examine the current taxation method for these products, tax methods used in other states, and the fiscal impact of alternative or additional taxation approaches.

Legislative management must report findings, recommendations, and any required implementing legislation to the sixty-seventh legislative assembly.

Senate passed 46-1, House passed 49-43.