VT S0198

Tobacco license fees increase from $110 to $1,000, and tobacco substitute endorsement fees increase from $50 to $1,000, with penalties for selling without a license rising from $200/$500 to $2,000/$5,000

Tobacco substitute definition expands to explicitly include nicotine pouches, with a new higher tax rate of 100% of wholesale price for products with nicotine concentration of 5mg/gram or higher (versus 92% for lower concentrations)

Penalties for selling to minors under 21 increase from $100 first offense/$500 subsequent to $1,000 first offense with escalating penalties up to license revocation and $5,000 fine for fifth violation

Prohibitions and penalties for minors' purchase, possession, and use of tobacco products are eliminated, shifting enforcement focus entirely to sellers

Creates one new Investigator position in the Department of Liquor and Lottery with $160,000 appropriation to enforce laws on direct-to-consumer sales and delivery of alcohol and tobacco products