This bill proposes significant amendments to the regulation of tobacco products, e-cigarettes, and liquor licenses. Key provisions include the introduction of fines for individuals under 21 who violate tobacco laws, as well as new reporting requirements for retail tobacco license holders, manufacturers, and wholesalers to report their inventory, losses, purchases, and sales to the liquor commission. The bill also establishes administrative fines for licensees found in possession of illegal or untaxed tobacco products, equivalent to the state tobacco tax that would have applied if the products had been legally purchased. Additionally, it exempts certain alcoholic preparations from existing regulations governing alcoholic beverages.

Moreover, the bill modifies the types of products that can be sold under various liquor licenses by removing the ability to sell tobacco products and e-cigarettes from off-premises, retail wine, and beer specialty licenses. It mandates that all beverage sales be recorded on cash registers and maintains strict inventory and sales record-keeping requirements. The liquor commission is granted the authority to seize tobacco products found in violation of the law and implement a "seizure in place" method. The bill also clarifies that individuals aged 12 and older who violate tobacco laws will not be classified as delinquents, while those under 21 may face fines or community service. The act is set to take effect on January 1, 2027.

Statutes affected:
Introduced: 179:15
As Amended by the Senate: 179:15, 175:12
As Amended by the House: 178:18, 178:19, 178:19-d, 178:19-, 179:57, 126-K:6
Version adopted by both bodies: 178:18, 178:19, 178:19-d, 178:19-, 179:57, 126-K:6
CHAPTERED FINAL VERSION: 178:18, 178:19, 178:19-d, 178:19-g, 179:57, 126-K:6
SB524 text: 179:15