![[Ultimate Guide] Legislative Bills Introduced Affecting the Tobacco & Vapor Industry](https://www.complyiq.io/wp-content/uploads/2023/02/Ultimate-Guide-Legislative-Bills-Introduced-Affecting-the-Tobacco-Vapor-Industry.png "[Ultimate Guide] Legislative Bills Introduced Affecting the Tobacco & Vapor Industry")
[Ultimate Guide] Legislative Bills Introduced Affecting the Tobacco & Vapor Industry
Several states have introduced bills that would directly impact excise tax filers in the tobacco and vapor industry if passed.
Our subject matter experts have compiled this easy-to-use guide from each state, including the bill introduced and how it could impact the tobacco and vapor industry.
Colorado
House Bill 1015 (PASSED, goes into effect Jan. 1, 2024): This bill would revise the existing law related to the delivery sale of tobacco products and would only apply to smokeless tobacco products and RYO tobacco products.
- Establishes separate provisions for 'remote retail sale' to mean any sale of cigars, pipe, or other smoking tobacco to a consumer when that consumer orders online or through the mail, and the product is delivered to the consumer.
- Remote retail sellers are people outside the state who make remote retail sales of cigars or pipe tobacco.
- The tax rate applied to tobacco products sold by remote retail sellers would be applied to the actual price paid by the remote seller. If that price is not available, it would be the average of the actual price paid for an SKU during the previous calendar year.
Click here to read more about House Bill 1015.
Connecticut
House Bill 5381: This bill would prohibit the sale of flavored vapor products and vapor products that have a nicotine content greater than 35 milligrams per milliliter.
Read more about House Bill 5381 here.
House Bill 6531: This bill would prohibit the sale of flavored tobacco products, electronic nicotine delivery systems, and vapor products.
Read more about House Bill 6531 here.
Senate Bill 532: This bill would amend existing law to eliminate the requirement that retailers verify the age of each person intending to purchase tobacco products - regardless of what age they appear.
Read more about Senate Bill 532 here.
Hawaii
House Bill 117: This bill would amend existing law to reauthorize counties to enact restrictions on the sale of tobacco products and vapor products.
Read more about House Bill 117 here.
House Bill 324: This bill would repeal the existing statewide preemption of tobacco regulations.
Read more about House Bill 324 here.
House Bill 537: The bill would establish a tax on vapor products of 70% of the manufacturer's list price.
Read more about House Bill 537 here.
House Bill 551: This bill would prohibit the sale of flavored tobacco products.
Read more about House Bill 551 here.
House Bill 833: This bill would establish the criminal offense of unlawful shipment of tobacco products and,
- Amends the definition of 'tobacco products' to include electronic smoking devices and e-liquids.
- Increases the license fee for persons engaged as wholesalers or dealers of cigarettes or tobacco products.
- Increases retail tobacco permit fee for retailers engaged in retail selling cigarettes and tobacco products.
Read more about House Bill 833 here.
House Bill 860: This bill would increase the age for sale, purchase, possession, and consumption of tobacco products from 21 to 25.
Read more about House Bill 860 here.
House Bill 1076 and Senate Bill 1374: This bill would ban the sale of flavored tobacco products and mislabeled e-liquid products.
Read more about House Bill 1076 and Senate Bill 1374 here.
House Bill 1077 and Senate Bill 1375: This bill would establish the criminal offense of unlawful shipment of tobacco products, including electronic smoking devices and e-liquids, within the definition of 'tobacco products, and:
- Would increase the license fee for wholesalers or dealers of cigarettes and tobacco products.
- Would increase the retail tobacco permit fee for retailers engaged in sales of cigarettes and tobacco products.
- Repeals certain provisions of the Revised Statutes relating to electronic smoking devices and the sale of tobacco products.
Read more about House Bill 1077 and Senate Bill 1375 here.
Senate Bill 441: This bill would establish a tax of 25 cents for e-liquid cartridges and 15% of the wholesale price of open-system e-liquids.
Read more about Senate Bill 441 here.
Senate Bill 496: This bill would prohibit the sale of flavored tobacco products and mislabeling e-liquids as nicotine free.
Read more about Senate Bill 496 here.
Senate Bill 942: This bill would ban the sale of flavored tobacco products and mislabeling e-liquid products, and:
- It would also establish fines.
Read more about Senate Bill 942 here.
Senate Bill 975(PASSED): This bill would establish criminal offenses of unlawful shipment of tobacco products and:
- Amends the definition of 'tobacco products' to include electronic smoking devices and e-liquids.
- Increases the license fee for wholesalers or dealers of cigarettes and tobacco products.
- Increases the retail tobacco permit fee for retailers selling cigarettes and tobacco products.
Read more about Senate Bill 975 here.
Senate Bill 1214: This bill would establish a tax on vapor products of 70% of the manufacturer's list price, and:
- Expands the electronic smoking device retailer registration unit to include wholesalers
- Requires electronic cigarette wholesalers to register with the electronic smoking device retailer and wholesaler registration unit.
Read more about Senate Bill 1214 here.
Senate Bill 1447: This bill would permit counties to regulate tobacco products consistently but more stringently than state law.
Read more about Senate Bill 1447 here.
Idaho
House Bill 330 (PASSED): This bill would include provisions that would make the tax on a cigar less than 40% of the wholesale price or 50 cents per cigar.
Read more about House Bill 330 here.
Indiana
House Bill 1133: This bill would prohibit the sale of flavored tobacco products, including cigarettes and flavored e-liquid. There would be no exemption for menthol.
Read more about House Bill 1133 here.
House Bill 1214: This bill would change the definition of 'tobacco product' to include products containing nicotine and:
- Would also require a distributor to purchase and distribute e-liquid from an Indiana e-liquid manufacturer or an Indiana e-liquid distributor.
Read more about House Bill 1214 here.
House Bill 1301: This bill would increase the cigarette tax by $1 per pack of 20.
Read more about House Bill 1301 here.
Senate Bill 264: This bill would change the cigarette tax stamp discount to $0.05 per pack.
Read more about Senate Bill 264 here.
Iowa
House Bill 21: This bill would impose an excise tax on nicotine solution products at a rate of 26% of the wholesale sales price and:
- Would add a definition of nicotine solution products to mean any cartridge, bottle, or other package containing nicotine - including nicotine made or derived from tobacco or something other than tobacco in a solution or consumed substance. This includes alternative nicotine products, vapor products, or other products containing a nicotine solution component.
- Would add a provision stating the tax revenue from the vapor tax is given to the health promotions trust fund.
- Amend existing laws related to regulating tobacco products to include nicotine solution products.
Click here to read more about House Bill 21.
Maryland
Senate Bill 259: This bill would prohibit the sale of flavored tobacco products and electronic smoking devices - including menthol, mint, and wintergreen.
Read more about Senate Bill 259 here.
Mississippi
House Bill 746 (DENIED): This bill would provide a 50-cent increase to the current cigarette tax, bringing it to $1.18 per pack.
Read more about House Bill 746 here.
House Bill 755 (DENIED): This bill would increase the excise tax on tobacco products by 7.5% to a rate of 22.5% of the manufacturer's list price.
Read more about House Bill 755 here.
Senate Bill 2015 (DENIED): This bill would impose the current OTP excise tax at 15% of the manufacturer's list price on vapor products.
Read more about Senate Bill 2015 here.
Missouri
House Bill 810: This bill would allow political subdivisions to increase taxes on cigarettes and tobacco products as long as they receive approval from a majority of voters.
Read more about House Bill 810 here.
Montana
House Bill 300: This bill would amend existing law to repeal the section of the law that prohibits localities from adopting ordinances or regulations related to the sale of tobacco products that are more stringent than state law.
Read more about House Bill 300 here.
Senate Bill 122 (PASSED): This bill would include a provision that would make the tax on a cigar less than 50% of the wholesale price or 10 cents per cigar.
Click here to read more about Senate Bill 122.
Nebraska
Legislative Bills 24 and 251: This bill would clarify the tax on cigars, cheroots, and stogies to be 20% of the purchase price, except that the maximum tax shall be 50 cents for each cigar, cheroot, or stogie.
Read more about Legislative Bills 24 and 251 here.
Legislative Bill 584: This bill would impose an excise tax on vapor products at a rate of 5 cents per milliliter of consumable material and:
- Consumable material would be defined as any liquid solution or other material that is depleted when used in an electronic nicotine delivery system.
Read more about Legislative Bill 584 here.
Legislative Bill 745: This bill would increase the excise tax on cigarettes to $2.14 per pack.
Read more about Legislative Bill 745 here.
New Hampshire
House Bill 510: This bill would remove the exemption for premium cigars from the tobacco tax.
Read more about House Bill 510 here.
House Bill 531: This bill would change the tax methodology for cigarettes/little cigars, other tobacco products, and electronic cigarettes to the following:
- The Commissioner of the Department of Revenue Administration would set a tax rate for tobacco and nicotine products annually and would only be a maximum of the lowest rate charged for similar products in Massachusetts, Maine, and Vermont.
- The rate would be a minimum of 8% below the lowest of such rates.
Read more about House Bill 531 here.
New Mexico
House Bill 94: This bill would prohibit the sale of flavored tobacco products and vapor products.
Read more about House Bill 94 here.
House Bill 124: This bill would provide a smaller increase to the excise tax on tobacco products, raising the current 25% of the product value to 31% and:
- It would also impose that rate on vapor products.
Read more about House Bill 124 here.
Both House Bill 123 and 124 would change the tax base for OTP tax from product value to wholesale price.
House Bill 123: This bill would double the current $ 2.00-a-pack cigarette tax to $4.00 per pack and increase the excise tax on tobacco products to 71% of the wholesale price and:
- Would also do away with the vapor tax and impose a 71% OTP rate on all vapor products.
- It would get rid of the 50 cents per piece excise tax cap for cigars.
- Redefine tobacco products to include vapor products.
Read more about House Bill 123 here.
Senate Bill 179: This bill would allow localities and counties to enact ordinances and regulations related to tobacco products.
Read more about Senate Bill 179 here.
New York
Assembly Bill 143: This bill would require the State Department of Health to establish nicotine levels for e-cigarettes and e-liquids, which automatically taper in nicotine strength and at certain time intervals and:
- It would also require manufacturers to manufacture or sell e-cigarettes and e-liquid products that automatically taper in nicotine strength and at certain time intervals determined by the Department of Health.
Read more about Assembly Bill 143 here.
Assembly Bill 187: This bill would require a prescription from a licensed physician to obtain an electronic cigarette.
Read more about Assembly Bill 187 here.
Assembly Bill 188: This bill would prohibit the sale of electronic cigarettes that contain toxic metals and:
- It would require the Department of Health to create a list of prohibited toxic metals and study the long-term effects of using electronic cigarettes.
Read more about Assembly Bill 188 here.
Assembly Bill 223: This bill would require that the packages of electronic cigarettes and the product being sold be designed by the Department of Health, along with packaging with printing on or attached to it with a health warning and disclaimer label.
Read more about Assembly Bill 223 here.
Assembly Bill 273: This bill would repeal the exemption for flavored vapor products authorized by the FDA to be legally marketed and would also receive a premarket review approval order.
Read more about Assembly Bill 273 here.
Assembly Bill 1025: This bill would prohibit the sale of tobacco products at vending machines or vending stands inside state buildings.
Read more about Assembly Bill 1025 here.
Assembly Bill 1652: This bill would prohibit the sale of confectionary or candy tobacco products.
Read more about Assembly Bill 1652 here.
Assembly Bill 2048: This bill would increase the tax on vapor products to 41% of retail.
Read more about Assembly Bill 2048 here.
Assembly Bill 2119: This bill would impose the current OTP tax of 75% of the wholesale price on e-cigarette cartridges.
Read more about Assembly Bill 2119 here.
Assembly Bill 2172: This bill would amend certain definitions related to tobacco products and:
- Change the minimum pack sizes for certain tobacco products.
- Minimum tax on certain products.
Read more about Assembly Bill 2172 here.
Assembly Bill 2187: This bill would prohibit the sale of an e-liquid to refill electronic cigarettes or cartridges. It doesn't apply to cartridges filled and sealed by the manufacturer.
Read more about Assembly Bill 2187 here.
Senate Bill 516: This bill would prohibit the sale of an e-liquid used to refill an electronic cigarette or cartridge. It would not apply to cartridges filled and sealed by a manufacturer.
Read more about Senate Bill 516 here.
Senate Bill 536: This bill would restrict the advertisement and promotion of electronic cigarettes and address research and misrepresentation of electronic cigarettes, and:
- Would also prohibit any manufacturer or distributor of vapor products from marketing or selling any product other than an e-cigarette that has the company’s brand, logo, or selling message.
Read more about Senate Bill 536 here.
Senate Bill 2065: This bill would increase the excise tax on cigarettes to $6.24 per pack.
Read more about Senate Bill 2065 here.
Senate Bill 2133: This bill would prohibit selling vapor products containing toxic metals and:
- The Department of Health would be required to come up with a list of prohibited toxins and study the long-term health effects of using vapor products.
Read more about Senate Bill 2133 here.
Senate Bill 2341: This bill would prohibit the use and sale of tobacco products at state-operated institutions like the State University of New York.
Read more about Senate Bill 2341 here.
Senate Bill 2425: This bill would increase the OTP tax from 75% to 129% (including snuff), and increase the tax on the retail sale of vapor products from 20% to 48%.
Read more about Senate Bill 2425 here.
Senate Bill 2441: This bill would prohibit the retail sale of flavored tobacco products and accessories.
Read more about Senate Bill 2441 here.
North Dakota
House Bill 1357: This bill would prohibit shipping tobacco products to any consumer in the state by sellers inside or outside the state and:
- Would also require the sale of tobacco products only be made face-to-face over-the-counter retail sales transactions.
- Bill would also redefine tobacco product to mean any product made or derived from tobacco or contains nicotine, including synthetic nicotine.
Read more about House Bill 1357 here.
House Bill 1412 (PASSED): This bill would require anyone selling or distributing vapor products at wholesale or retail to obtain a license.
Read more about House Bill 1412 here.
Oregon
House Bill 3090: This bill would prohibit the sale of flavored vapor and tobacco products and:
- Would redefine tobacco products to include products with synthetic nicotine.
Click here to read more about House Bill 1412.
South Carolina
House Bill 3111: This bill would amend the state code requiring retailers to submit information about whether they sell tobacco, tobacco products, vape products, or other products used for smoking.
Read more about House Bill 3111 here.
House Bill 3548: This bill would require tobacco retailers to obtain a tobacco retail license from the Department of Revenue and set a fee of $500 for a two-year-license, and:
- Would also add vapor products to the definition of tobacco products.
Read more about House Bill 3548 here.
Texas
Senate Bill 339: This bill would impose a tax on vapor products at 1.5% of the sales price.
Click here to read more about Senate Bill 339.
Virginia
House Bill 1417: This bill would modify the current excise tax on cigars to create a tax of 10% of the manufacturer's sale price, or 30 cents per cigar - whichever is less.
Read more about House Bill 1417 here.
House Bill 1863: This bill would increase the cigarette tax by 3 cents per cigarette and double the statutory tax rate on tobacco products.
Read more about House Bill 1863 here.
Senate Bill 992: This bill would modify the statutory tax rate on cigars to 10% of the manufacturer's sales price or 30 cents per cigar – whichever is less.
Read more about Senate Bill 992 here.
Senate Bill 1350 (PASSED): This bill would separate the tax on liquid nicotine products. Closed systems would be taxed at $0.066 per milliliter and 20% of the wholesale price for open systems and:
- Would also require a license to be issued by the Department of Taxation to sell liquid nicotine and create safety requirements for advertising, marketing, and labeling of liquid nicotine and nicotine vapor products.
Read more about Senate Bill 1350 here.
Washington
House Bill 1497: This bill would increase monetary penalties for sales of tobacco and vapor products to underage persons.
Read more about House Bill 1497 here.
Senate Bill 5239: This bill would allow the Secretary of the Department of Health to restrict or prohibit the sales of flavored tobacco products.
Read more about Senate Bill 5239 here.
West Virginia
House Bill 2922: This bill would limit the number of vape stores and head shops to one in every 15,000 residents per county.
Read more about House Bill 2922 here.
Senate Bill 266: This bill proposes a raised minimum sales age for tobacco products and vapor products from 18 to 21.
Read more about Senate Bill 266 here.
Wyoming
House Bill 58 (DENIED): This bill would increase the tax on cigarettes from 60 cents per pack to $1.04 per pack.
Read more about House Bill 58 here.
Senate Bill 42: This bill would cap the tax on premium cigars at 30 cents per premium cigar.
Read more about Senate Bill 42 here.
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Tobacco Tax Subject Matter Expert