This bill amends existing Kansas tax law regarding electronic cigarettes by increasing the tax rate on consumable materials used in these products. Specifically, the tax rate is raised from $0.05 to $0.15 per milliliter of consumable material. Additionally, the bill mandates that $0.10 of each milliliter collected from this tax be credited to the children's initiative fund, which is established to support programs benefiting children. The bill also repeals previous sections of the law related to these taxes, ensuring that the new provisions take precedence.

Furthermore, the bill clarifies the process for tax collection and remittance, stating that all revenue from the electronic cigarette tax will be directed to the state treasurer, who will then allocate funds accordingly. The secretary of revenue is tasked with adopting rules and regulations to implement these changes effectively. Overall, the bill aims to enhance funding for children's initiatives while regulating the sale of electronic cigarettes more stringently.

Statutes affected:
As introduced: 79-3387, 79-3399, 38-2102