This bill amends various sections of the Idaho Code related to taxation on tobacco products and introduces a new tax on electronic smoking devices. Key changes include the definition of "tobacco products" to encompass electronic smoking devices, and the establishment of a new tax (Section 63-2552C) on the sale, use, handling, or distribution of electronic smoking devices containing nicotine, set at three cents per milliliter of liquid. The bill also revises existing definitions and provisions regarding manufacturers, distributors, and retailers to include electronic smoking devices, ensuring that the same regulatory framework applies to both traditional tobacco products and these newer alternatives.

Additionally, the bill outlines the responsibilities of retailers and distributors regarding tax payments and record-keeping, including the preservation of invoices and records for five years. It specifies penalties for retailers who sell electronic smoking devices without having paid the required tax, and it mandates the distribution of tax revenues to support programs aimed at preventing minors' access to tobacco products and promoting public health initiatives. The act is set to take effect on May 1, 2025, following the declaration of an emergency.

Statutes affected:
Bill Text: 63-2551, 63-2552B, 63-2553, 63-2554, 63-2555, 63-2556, 63-2557, 63-2558, 63-2559