LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
FISCAL IMPACT STATEMENT
LS 7284 NOTE PREPARED: Jan 6, 2025
BILL NUMBER: SB 372 BILL AMENDED:
SUBJECT: E-liquids and Tobacco.
FIRST AUTHOR: Sen. Alexander BILL STATUS: As Introduced
FIRST SPONSOR:
FUNDS AFFECTED:XGENERAL IMPACT: State & Local
XDEDICATED
FEDERAL
Summary of Legislation: Sale or Distribution to Minors: This bill increases the penalty for a person who:
(1) makes a delivery sale of an e-liquid to an individual less than 21 years of age; (2) sells or distributes
tobacco, an e-liquid, or an electronic cigarette to a person less than 21 years of age; and (3) purchases
tobacco, an e-liquid, or an electronic cigarette for a person less than 21 years of age; from a Class C
infraction to a Class B infraction.
The bill makes it a Class B infraction for a person to make a delivery sale of a vapor product to an individual
less than 21 years of age.
The bill also makes it a Class B infraction for a person to: (1) sell or distribute a vapor product to a person
less than 21 years of age; and (2) purchase a vapor product for a person less than 21 years of age.
Possession by a Minor: The bill makes it a Class C infraction for a person less than 21 years of age to
possess an e-liquid or vapor product.
Effective Date: July 1, 2025.
Explanation of State Expenditures: Alcohol and Tobacco Commission (ATC): The ATC would enforce
the provisions regarding a delivery sale of an e-liquid or a vapor product to an individual who is less than
21 years of age. The bill’s requirements are within the agency’s routine administrative functions and should
be able to be implemented with no additional appropriations, assuming near customary agency staffing and
resource levels.
Explanation of State Revenues: Sale or Distribution to Minors: The bill increases the penalty for a person
to sell or distribute tobacco, an e-liquid, or an electronic cigarette to a person less than 21 years of age from
a Class C infraction to a Class B infraction and expands the provision to include vapor products. Civil
penalties for violations of this provision would be deposited in the Richard D. Doyle Youth Tobacco
Education and Enforcement Fund. The bill would increase civil penalty revenue to the fund, but the revenue
increase is expected to be small. [In FY 2024, the fund collected $282,075 in youth tobacco fines.]
SB 372 1 Penalty Provision: The bill makes it a Class C infraction for a person less than 21 years of age to possess
an e-liquid or vapor product. It also It also makes it a Class B infraction to sell an e-liquid or vapor product
to a person less than 21 years of age. The maximum judgment for a Class C infraction is $500 and a Class
B infraction is $1,000, which would be deposited in the state General Fund. The total court fee revenue per
case would range between $85.50 and $103. The amount of court fees deposited will vary depending on
whether the case is filed in a court of record or a municipal court. The following linked document describes
the fees and distribution of the revenue: Court fees imposed in criminal, juvenile, and civil violation cases.
Explanation of Local Expenditures:
Explanation of Local Revenues: Penalty Provision: If additional court actions occur and a judgement is
entered, more revenue will be collected by certain local units. If the case is filed in a court of record, the
county will receive $33.90 and qualifying municipalities will receive a share of $2.10. If the case is filed in
a municipal court, the county receives $20, and the municipality will receive $33.50. The following linked
document describes the fees and distribution of the revenue: Court fees imposed in criminal, juvenile, and
civil violation cases.
State Agencies Affected: Alcohol and Tobacco Commission.
Local Agencies Affected: Trial courts, local law enforcement agencies.
Information Sources: Indiana Supreme Court, Indiana Trial Court Fee Manual
Fiscal Analyst: Nate Bodnar, 317-234-9476.
SB 372 2