This bill amends the Tobacco Products Tax Act by modifying the tax rates applied to electronic nicotine delivery systems. Specifically, it changes the tax on electronic nicotine delivery systems containing more than three milliliters of consumable material from ten percent to forty percent of either the purchase price paid by the first owner or the price at which the first owner sells the item. Additionally, the bill removes the previous tax structure for electronic nicotine delivery systems containing three milliliters or less, which was set at five cents per milliliter.

The bill also makes adjustments to the language and structure of the existing law, including the reorganization of subsections related to the taxation of tobacco products. It clarifies that the tax on tobacco products, including snuff and electronic nicotine delivery systems, is in addition to all other taxes. Finally, the original section of the law that is being amended will be repealed upon the enactment of this bill.

Statutes affected:
Introduced: 77-4008