Imposes a tax on selected nicotine products, including, but not limited to a nicotine pouch or products intended to be made into a nicotine pouch by the consumer; defines a nicotine pouch as a smokeless pre-portioned pouch containing nicotine but no tobacco, which the user puts and leaves between their lip and gum while the nicotine and taste is being released; makes related provisions and technical amendments.
Impact
One significant aspect of S08080 is its potential impact on state laws regarding taxation on consumables, particularly those related to nicotine. By categorizing selected nicotine products alongside tobacco products, the legislation could standardize taxation across these categories, likely resulting in increased revenue for the state. The tax rates proposed are aligned with the existing structure for tobacco taxes, which aims to reflect public health initiatives concerning nicotine and tobacco use.
Summary
Bill S08080 seeks to amend the tax law, specifically targeting selected nicotine products. It introduces a tax framework for these products, which are defined in the bill as including nicotine pouches and items intended to create nicotine pouches by consumers. The intent is to create a specific taxation regime for these products similar to existing taxes on tobacco products, thereby broadening the state's revenue base and addressing public health concerns associated with nicotine consumption.
Contention
Notably, the introduction of this bill has sparked discussions regarding its implications for public health and consumer freedom. Advocates argue that taxing selected nicotine products can deter use among young people, echoing the arguments historically made about tobacco taxation. Conversely, some critics express concern about potential overreach in regulating non-tobacco nicotine products, suggesting that such measures might infringe on consumer choices and affect businesses involved in nicotine product sales. There is an ongoing debate about whether these products, particularly those that do not contain tobacco, should be subjected to similar scrutiny and taxation as tobacco products.
Includes oral nicotine pouches in the prohibition against selling or offering for sale at retail, or distribution of any flavored vapor product intended or reasonably expected to be used with or for the consumption of nicotine.
Includes oral nicotine pouches in the prohibition against selling or offering for sale at retail, or distribution of any flavored vapor product intended or reasonably expected to be used with or for the consumption of nicotine.
Requires the department of health to establish nicotine levels for electronic cigarettes and e-liquids which automatically taper in nicotine strength in amounts and at certain time intervals; requires manufacturers to only manufacture, cause to be manufactured, or sold, in this state, any electronic cigarette or e-liquid unless such product automatically tapers in nicotine strength in amounts and at certain time intervals as determined by the department of health.
Provides that no vapor products dealer, or any agent or employee of a vapor products dealer, shall sell or offer for sale at retail, or store flavored vapor product reasonably intended for sale in the state any flavored vapor product intended or reasonably expected to be used with or for the consumption of nicotine.
Provides that the tax on cigars and premium cigars shall be at the rate of seventy-five percent of the wholesale price or fifty cents, whichever is less, and is intended to be imposed only once upon the sale of any cigars or premium cigars; makes related provisions.
Increases the tax imposed on the sale of certain tobacco products from 75% to 129% and increases the tax imposed on the retail sale of vapor products from 20% to 48%; makes conforming changes.
Increases the tax imposed on the sale of certain tobacco products from 75% to 129% and increases the tax imposed on the retail sale of vapor products from 20% to 48%; makes conforming changes.
Authorizes industrial development agencies to provide technical and financial assistance to agricultural producers for products grown, harvested or produced within the state.
An Act Concerning The Sale Of Electronic Nicotine Delivery Systems And Vapor Products And Increasing Penalties For Underage Sales Of Such Systems And Products, Cigarettes And Tobacco Products.
An Act Concerning Increased Penalties For Certain Cigarette And Tobacco Tax Violations, A Continuing Education Option For Certain Embalmers Or Funeral Directors And The Imposition Of The Tobacco Products Tax On Cigars.