This bill modifies the tobacco products tax by eliminating the tax imposed on certain products that contain nicotine but not tobacco. Current law provides a general definition for "tobacco products" as well as a list of specific types of products that are included in that definition. This bill modifies the general definition to remove language that would allow products that contain either natural or artificial nicotine, but not tobacco, to be taxable. The bill does not alter the list of specific products that are taxable, including electronic smoking devices, whether or not they contain nicotine.

Statutes affected:
Bill Text LD 278, SP 128: 36.4401