This bill amends several sections of the Revised Statutes Cumulative Supplement, 2024, to introduce new definitions and regulations concerning tobacco and related products, particularly focusing on alternative nicotine products and electronic nicotine delivery systems (ENDS). Key insertions include the definitions of "nicotine analogue," which refers to substances with a chemical structure similar to nicotine or similar effects on the central nervous system, and the inclusion of alternative nicotine products in the definitions of tobacco products. The bill also specifies that alternative nicotine products are noncombustible and intended for human consumption, while ENDS are defined as devices that deliver nicotine or nicotine analogues in vapor form.

Additionally, the bill revises the Tobacco Products Tax Act to impose a tax on alternative nicotine products at a rate of twenty percent of the purchase price, aligning it with the taxation of other tobacco products. The tax structure for electronic nicotine delivery systems is also detailed, with varying rates based on the volume of consumable material. The act is set to become operative on January 1, 2026, and it repeals the original sections of the statutes that are being amended.

Statutes affected:
Introduced: 28-1418.01, 77-4001, 77-4002, 77-4003.01, 77-4007, 77-4008