The bill amends various sections of the Idaho Code to enhance the regulation and taxation of alternative nicotine products, tobacco products, and electronic smoking devices. It introduces new definitions for terms such as "alternative nicotine product," "nicotine analog," and "electronic smoking device," and establishes a permitting system requiring manufacturers and retailers to obtain specific permits for each business location. The bill makes it unlawful for minors to possess or sell these products and introduces penalties for violations, including fines and potential permit suspensions. Additionally, it mandates vendor-assisted sales, prohibits self-service displays, and requires age verification for purchasers to prevent minors' access.

Furthermore, the bill establishes a tax on vapor products and alternative nicotine products, with specific rates and provisions for tax collection and revenue distribution to health programs. It requires distributors to maintain detailed records of product sales and inventory for five years and clarifies tax credit provisions for products shipped out of state. The legislation aims to strengthen enforcement measures, ensure compliance with health and safety standards, and generate revenue for public health initiatives, with an effective date set for July 1, 2026.

Statutes affected:
Bill Text: 39-5702, 39-5703, 39-5704, 39-5705, 39-5706, 39-5707, 39-5708, 39-5709, 39-5710, 39-5711, 39-5713, 39-5714, 39-5715, 39-5717, 39-5718, 39-8421, 56-227F, 63-2551, 63-2552B, 63-2553, 63-2554, 63-2555, 63-2556, 63-2557, 63-2558, 63-2559, 63-2563, 63-2565