The bill SB 80-FN seeks to centralize the licensing, auditing, and enforcement of wholesale and retail e-cigarette sales under the jurisdiction of the Liquor Commission. It introduces new legal language that requires the issuance of tobacco tax certificates by the Department of Revenue Administration and mandates that licenses for the manufacture, wholesale, and retail sales of tobacco products and e-cigarettes be issued by the Liquor Commission. Key amendments include the expansion of the definition of "tobacco product" to encompass items made or derived from tobacco or nicotine intended for human consumption, while excluding premium cigars and FDA-approved cessation products. The bill also stipulates that all retail tobacco licenses must procure products from licensed wholesalers and maintain accurate transaction records for inspection.

Additionally, the bill modifies existing laws to replace the term "licenses" with "tobacco tax certificates" and establishes new fees for various tobacco licenses, such as $100 for manufacturers and $250 for wholesalers. It mandates that wholesalers keep transaction records for a minimum of three years and introduces stricter penalties for selling tobacco products without the necessary licenses and tax certificates. The bill also outlines the conditions under which manufacturers and wholesalers can renew their certificates and specifies the information required in invoices related to tobacco products. While the bill aims to enhance regulatory compliance and oversight, concerns have been raised regarding the lack of funding and potential confusion over licensing terminology, which may lead to operational challenges. The act is set to take effect on July 1, 2025.

Statutes affected:
Introduced: 78:23, 126-K:2, 175:1, 178:2, 178:19-a, 179:58
As Amended by the Senate: 78:23, 126-K:2, 175:1, 178:2, 178:19-a, 179:58, 179:57, 78:6, 78:10, 78:14, 78:15, 78:19, 78:26, 78:27
SB80 text: 78:23, 126-K:2, 175:1, 178:2, 178:19-a, 179:58