Under existing law, an excise tax in the amount of $0.10 per milliliter is assessed against consumable vapor products sold in the state. This bill would revise the calculation of the excise tax based on the amount of nicotine in the consumable vapor product. This bill would require each consumable vapor product to be properly labeled with information stating the amount of nicotine in the product and the total liquid content of the product. This bill would also provide civil penalties for violations of the product label requirements.

Statutes affected:
Introduced: 40-25-81