Under existing law, no additional tax is levied on consumable vapor products beyond the general sales tax. This bill would levy a tax on these products and provide for the reporting, collection, and distribution of the proceeds from this tax. This bill would also provide for the permitting of retailers of these products and would impose criminal penalties for violations of this act.

Statutes affected:
Introduced: 28-11-2, 28-11-7, 28-11-17