AN ACT RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS

Summary

The bill revises the definitions in the state’s tobacco tax chapter, adding or clarifying terms such as alternative nicotine products, dealers, distributors, and electronic nicotine‑delivery system products, including hemp‑derived CBD. It applies to manufacturers, importers, distributors, dealers and other persons who handle these products, affecting how they are classified for tax purposes. The changes are intended to modernize the tax code to reflect newer nicotine delivery products.

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