This bill seeks to centralize the licensing, auditing, and enforcement of e-cigarette and tobacco product sales under the jurisdiction of the liquor commission. It introduces new definitions for "tobacco products" and "e-cigarettes," expanding the scope to include e-liquids and nicotine-derived items. Key provisions require manufacturers and wholesalers of tobacco products to register with the state and obtain necessary licenses, ensuring compliance with state regulations. Additionally, all retail tobacco licenses must now purchase products exclusively from licensed wholesalers, and retailers are mandated to maintain records of all tobacco sales on cash registers.

Significant amendments to existing law include the requirement for wholesale tobacco licensees to notify the liquor commission if they cease operations and return their licenses within 30 days. Wholesalers are also required to keep accurate transaction records for a minimum of three years, which must be available for inspection. The bill grants the commission authority to seize tobacco products and related property used to evade tax payments, with seized items forfeited to the state. New annual licensing fees and penalties for unlicensed sales of tobacco products or e-cigarettes are established, and it clarifies that licensing information will be public records. The act is scheduled to take effect on July 1, 2025.

Statutes affected:
Introduced: 318-E:1, 318:42
As Amended by the Senate: 318-E:1, 318:42
Version adopted by both bodies: 318-E:1, 318:42
CHAPTERED FINAL VERSION: 318-E:1, 318-B:17-a, 318:42