State tobacco-related legislative bills that have been acted on by a state legislative committee or state legislature are listed below alphabetically by state:

Alaska: Senate Bill 45, which imposes a tax on electronic smoking devices at the rate of 75% of the wholesale price and increases the legal age to purchase and possess tobacco and vapor products to 21 years of age, will be considered in the Senate Labor and Commerce Committee on February 19, 2021.

Arizona: House Bill 2118, which increases the minimum legal sales age and minimum purchase, use and possession age of tobacco products, including electronic cigarettes, to 21 and provides for civil penalties for enterprises selling to underage persons, passed House Rules on February 15, 2021. House Bill 2415, which, as amended, applies marijuana public smoking prohibitions to electronic nicotine smoking devices, passed House Health and Human Services Committee with an amendment on February 15, 2021. House Bill 2556, which raises the minimum legal sales age and minimum purchase, use and possession age of tobacco products, including electronic cigarettes, to 21 and requires retailers to separately account for sales of tobacco products and vapor products on their transaction privilege tax returns, passed House Commerce with an amendment on February 16, 2021.

Hawaii: House Bill 476, which, as amended, effective July 1, 2060, taxes e-liquid cartridges at the rate of $0.25 each and e-liquids for open systems at the rate of 15% of the wholesale price, imposes a 50% tax on any product the FDA has determined to be “modified risk”, and requires sellers of e-liquids to obtain a state permit, passed House Consumer Protection and Commerce Committee with an amendment on February 17, 2021. House Bill 598, as amended, effective July 1, 2050, increases the retail tobacco permit fee from $20 to $300 annually and prohibits retail shipment of untaxed tobacco products, passed House Commerce and Consumer Protection Committee with an amendment on February 17, 2021. Senate Bill 1398, which prohibits retailers selling age-restricted products from requiring customers who have clearly reached the minimum age to disclose their date of birth, passed Senate Committee on Commerce and Consumer Protection with an amendment on February 11, 2021.

Indiana: House Bill 1001 (budget bill), which increases the cigarette tax to $1.50 (an increase of $0.505) per 20 pack and taxes e-liquid and electronic cigarettes at 10% of the gross retail income received by the retail dealer. The bill was stripped and amended to include the tax increases in the House Ways and Means Committee on February 11—reported favorably from the committee on February 15, 2021. Senate Bill 142, which requires retailers to use scanning technology or an automated software system to verify age, was withdrawn from further consideration on February 11, 2021.

Iowa: House Bill 98, redefines tobacco products to include vapor products, thus imposing the OTP excise tax of 50% of the wholesale sales price on vapor products, has been scheduled to be heard in State Government Subcommittee on February 22 at 12:00PM.

Kansas: House Bill 2340, which increases the minimum age to purchase and possess cigarettes and tobacco products to 21 years of age, was considered in the House Federal and State Affairs Committee on February 17, 2021.

Maryland: House Bill 732, which included tax increases on cigarettes, OTP and vapor products and was vetoed by the Governor in 2020, was passed by the House and Senate on veto override votes on February 11 and February 12, 2021 respectively. House Bill 1011 (cross-filed with SB410), which authorizes a county or municipality to enact and enforce local laws to regulate the sale and distribution of cigarettes, other tobacco products and electronic smoking devices, will be heard in the House Economic Matters Committee on February 24, 2021.

Minnesota: House File 904 would prohibit the sale of all flavored tobacco and vape products (includes menthol, mint and wintergreen) passed the Preventive Health Division and sent to the Health Finance and Policy Committee on 2/16/21. House File 991- hearing held on 2/18/21 in House Taxes. The bill reflects the Governor’s budget proposal which includes a $1.00/pack cigarette tax increase (includes a floor stocks tax), a corresponding increase in the tax on moist snuff, a 35% gross receipts tax on the retail sales price of nicotine solutions and electronic nicotine devices and the application of the 95% OTP tax on electronic nicotine devices, not just taxing nicotine liquids at the 95% OTP tax rate.

Mississippi: an amended version of House Bill 874, which increases the minimum sales age to 21 years of age, was referred to the Senate Public Health and Welfare Committee and was additionally referred to the Senate Judiciary B Committee on February 18, 2021. The amended version of the bill now requires every manufacturer of vapor products sold in the state to deliver an attestation to the attorney general certifying that the product was on the market as of August 9, 2016, and the manufacturer has applied for a marketing order for the product by submitting a PMTA to the U.S. FDA on or before September 9, 2020. Also requires the attorney general to develop a directory of all manufacturers of vapor products that deliver e-liquids and sell vapor products in the state.

Nebraska: The following bills will be considered in the Legislative Revenue Committee on March 3, 2021: Legislative Bill 459, which increases the tax on cigarettes by $1.50 per pack and also imposes the OTP tax rate of 20% of the wholesale price on vapor products. Legislative Bill 655, which provides that the tax on cigars, cheroots, and stogies shall be twenty percent of (i) the purchase price of the cigars, cheroots, or stogies paid by the first owner or (ii) the price at which a first owner who made, manufactured, or fabricated the cigars, cheroots, or stogies sells the items to others, except that the maximum tax imposed under this subdivision (b) shall be fifty cents for each cigar, cheroot, or stogie.

New Hampshire: Senate Bill 62, which prohibits the sale of flavored e-cigarettes and e-cigarette cartridges (exempts menthol), requires manufacturers to inform the Dept. of Environmental Services of toxic materials in such e-cigarettes and requires the DES to make rules for the disposal of such e-cigarettes, failed to pass the Senate on February 11, 20121.

New Mexico: House Bill 167, which increases the tax on cigarettes by $2.00 per pack, increases the OTP tax to 83% of the product value, increase the tax on e-liquid to 83% of the product value, and increases the tax on closed system cartridges to $3.32 per cartridge, will be considered in the House Taxation and Revenue Committee on February 22, 2021. House Bill 97, which grants counties and municipalities the authority to adopt ordinances and regulations pertaining to the sale of tobacco products that are stricter than state law, will be considered in the House Local Government, Land Grants, and Cultural Affairs Committee on February 23, 2021. House Bill 205, which prohibits the sale of all flavored tobacco products, will be considered in the House Health and Human Services Committee on February 20, 2021. Senate Bill 197, which increases the tax on cigarettes by $2.00 per pack, increases the OTP tax to 83% of the product value, increase the tax on e-liquid to 83% of the product value, and increases the tax on closed system cartridges to $3.32 per cartridge, will be considered in the Senate Tax, Business, and Transportation Committee on February 20, 2021.

Oklahoma: House Bill 1054 imposes a tax on electronic smoking devices at the rate of 44% of the wholesale price, is scheduled to be considered in the House Appropriations and Budget Finance-Revenue and Taxation Subcommittee on February 19, 2021. House Bill 2292, which creates the Oklahoma Tax Commission to enforce the tobacco tax laws and also requires that retailers may only purchase tobacco products from Oklahoma licensed wholesalers, passed the House Alcohol, Tobacco, and Controlled Substances Committee on February 16, 2021.

Utah: Senate Bill 134, which, as amended, increases the taxes e-liquids and prefilled devices from 56% to 70% of the manufacturers’ sales price, increases penalties for sales to underage, and limits the Department of Health’s authority to set nicotine standards for electronic cigarette products or regulate tobacco products authorized for sale under federal laws permitting the sale of modified risk products, passed Senate Business and Labor Committee on February 12, 2021 with an amendment.

Virginia: Senate Bill 1326, which would require counties to participate in a regional cigarette tax board in order to impose a county cigarette tax, reported favorably from the House Finance Committee on February 17, 2021.