STATEMENT OF PURPOSE
RS27815 / H0588
The purpose of this legislation is to educate our youth about the dangers of the use of electronic smoking
devices by minors. It establishes an education program in each public health district in the State of Idaho. The
educational program shall be administered by each public health district to educate students, parents, teachers,
and the comm unity at large on the dangers of the use of electronic smoking devices by minors.
This legislation also imposes a tax on the cartridges or containers used in electronic smoking devices by
amending Idaho Code, Section 63-2551 and 63-2552A. This legislation adds electronic smoking devices to
the definition of tobacco products.
This legislation creates and establishes a fund with the State Treasurer known as the Electronic Smoking Device
Education Fund, to be used by the public health districts to fund their education programs.
FISCAL NOTE
It is unknown how much tax will be collected because the sale of electronic smoking devices is not registered
and is unregulated. The best estimate is that the tax will raise approximately $1 million.
Contact:
Senator Bert Brackett
(208) 332-1336
Representative Rod Furniss
(208) 332-1056
DISCLAIMER: This statement of purpose and fiscal note are a mere attachment to this bill and prepared by a proponent
of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative
process, including judicial review (Joint Rule 18).
Statement of Purpose / Fiscal Note Bill SOP/FN INTRODUCED: 03/02/2020, 12:54 PM

Statutes affected:
Bill Text: 63-2513, 63-2514, 63-2515, 63-2551, 63-2552A, 63-2554, 63-2564