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HOUSE DOCKET, NO. 3162 FILED ON: 1/16/2025
HOUSE . . . . . . . . . . . . . . . No. 3067
The Commonwealth of Massachusetts
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PRESENTED BY:
Mark J. Cusack
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to oral nicotine products.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Mark J. Cusack5th Norfolk1/16/2025 1 of 2
HOUSE DOCKET, NO. 3162 FILED ON: 1/16/2025
HOUSE . . . . . . . . . . . . . . . No. 3067
By Representative Cusack of Braintree, a petition (accompanied by bill, House, No. 3067) of
Mark J. Cusack relative to taxes imposed on certain oral nicotine products. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act relative to oral nicotine products.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Chapter 64C, as appearing in the 2022 Official Edition, is hereby amended
2by inserting after section 7E the following section:-
3 Section 7F. Oral nicotine products; definitions; excise taxes; collection and payment;
4penalties
5 As used in this section, the following words shall have the following meanings unless the
6context clearly requires otherwise:
7 “Oral Nicotine Product", any noncombustible product containing nicotine that is in the
8form of a solid, gum or paste that is intended for human consumption or placement in the oral
9cavity for absorption into the human body by any means other than inhalation. Oral Nicotine
10Products are not a substitute for tobacco nor is any oral nicotine product included in the
11definition of a tobacco product, smokeless tobacco, electronic nicotine delivery system, cigarette, 2 of 2
12or any product regulated as a drug or device by the United States Food and Drug Administration
13under Chapter V of the Food, Drug, and Cosmetic Act.
14 (b) An excise tax shall be imposed on all Oral Nicotine Products held in the
15commonwealth at the rate of 2 dollars per ounce, and a proportionate tax at the same rate on all
16fractional parts of an ounce, calculated based upon the product weight as listed by the
17manufacturer. If the tax calculated for a fractional part of an ounce carried to the third decimal
18place being greater than 4, the amount of the tax shall be rounded to the next additional cent. The
19tax imposed on a can or package of Oral Nicotine Products that weighs less than 1 ounce is equal
20to the amount of the tax imposed on a can or package of an Oral Nicotine Product that weighs 1
21ounce.
22 (c) This excise tax shall be imposed on Oral Nicotine Product distributors at the time Oral
23Nicotine Products are manufactured, purchased, imported, received or acquired in the
24commonwealth. This excise shall not be imposed on any Oral Nicotine Products that (i) are
25exported from the Commonwealth; or (ii) are not subject to taxation by the Commonwealth
26pursuant to any law of the United States.
27 (d) Chapter 62C and chapter 64C relative to the assessment, collection, payment,
28abatement, verification and administration of taxes, including penalties, shall apply to the excise
29imposed by this section.