Tobacco sales and taxation.

Summary

The measure prohibits wholesalers and retailers from selling or delivering nicotine products to people under 21. It also creates a 20% excise tax on cigars, capped at $0.30 per cigar, and requires remote sellers with more than $100,000 in annual revenue to obtain a license. The changes are intended to limit youth access and clarify tax collection on cigars and pipe tobacco.

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

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