The definition of alternative tobacco products, transfer and allocation of tobacco products tax revenue and tax on cigarettes; to provide a penalty; to provide a continuing appropriation; and to provide an effective date.
Requiring a manufacturer of electronic cigarettes to certify annually under penalty of perjury that the manufacturer has received marketing authorization from the United States food and drug administration for the electronic cigarettes, establishing annual fees, requiring the department of revenue to maintain a website directory containing a list of all electronic cigarette manufacturers and certified electronic cigarettes and establishing civil and criminal penalties for violations.