This bill enacts provisions relating to sales of cigars and pipe tobacco.
This bill:
- authorizes telephone, mail, internet, and other remote retail sales of a cigar or pipe tobacco;
- provides for the licensing, bonding, and taxation of cigar and pipe tobacco transactions between a remote seller and a consumer in the state;
- establishes a criminal penalty for failing to comply with the licensing, bonding, and tax collection requirements;
- makes technical and conforming changes; and
- includes a coordination clause to align license terms and fees with other tobacco licenses as provided in S.B. 210, Nicotine Amendments.

Statutes affected:
Introduced: 59-14-102, 59-14-302, 76-9-1107
Enrolled: 59-14-102, 59-14-302, 76-9-1107
Amended 2/17/2026 09:02:844: 59-14-102, 59-14-302, 76-9-1107
Amended 2/23/2026 15:02:593: 59-14-102, 59-14-302, 76-9-1107
Substitute #1: 59-14-102, 59-14-302, 76-9-1107