The bill proposes the repeal of a state excise tax on tobacco products other than cigarettes and removes the mandate regarding the disposal of confiscated cigarettes. It includes several amendments to existing laws, specifically redefining terms related to tobacco taxation. Notably, the term "wholesaler" is modified to clarify that it applies regardless of physical location, and the definition of "cigarette" is introduced to specify what constitutes a cigarette for regulatory purposes. Additionally, the bill preempts local governments from imposing taxes on the sale of cigarettes, while still allowing them to regulate public use.

Furthermore, the bill outlines compliance and enforcement measures for wholesalers and establishes penalties for violations related to the sale of cigarettes. It specifies that cigarettes seized may be sold to licensed wholesalers, with proceeds going to the state treasury. Several sections of the existing law are repealed to streamline the regulatory framework, and the act is set to take effect on July 1, 2025.

Statutes affected:
Introduced: 39-18-101, 39-18-103, 39-18-106, 39-18-107, 39-18-108, 39-18-102, 39-18-104, 39-18-111