Revenue and taxation; sales tax; excise tax; electronic cigarette and vapor products; effective date.

Summary

The bill imposes a new state excise tax on the sale of e‑cigarettes and vaping devices, with rates that differ for open‑system and closed‑system products. It defines those product categories, directs the tax revenue to the General Revenue Fund, and updates the list of sales exempt from other taxes to include e‑cigarette sales that have paid the new tax. The measure impacts manufacturers, retailers, and consumers of vaping products.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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