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 products (including e-liquid) 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 March 1, 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 on February 18, 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 on February 24, 2021. The following bills died on February 19, 2021 for failure to meet a procedural deadline: House Bill 2482, which would have allowed local jurisdictions to prohibit smoking outside vacation rental properties; House Bill 2514, which would have applied the existing public smoking prohibitions to electronic smoking devices; House Bill 2515, which would have raised the minimum legal sales age and minimum purchase, use and possession age of tobacco products, including electronic cigarettes, to 21, modified the public smoking prohibitions to prohibit smoking in areas to which the law currently does not apply, applied the public smoking prohibitions to electronic smoking devices, required tobacco and e-cigarette retailers to obtain photo i.d. from any purchaser under 30, provided for penalties for retail violations, required tobacco retailers to obtain a state tobacco license from the Department of Health, and prohibited outdoor advertising of tobacco products within 1000 feet of a school or playground; House Bill 2602, which would have raised the minimum legal sales age and minimum purchase, use and possession age of tobacco products, including electronic cigarettes, to 21, required tobacco retailers to obtain a state tobacco license from the Department of Liquor Licenses and Control, and applied the existing tobacco retail provisions to electronic smoking devices; House Concurrent Resolution 2008, which would have referred to the November 2022 ballot whether to add an excise tax on vaping products of 43% of the wholesale cost; Senate Bill 1402, which would have raised the minimum legal sales age and minimum purchase, use and possession age of tobacco products, including electronic cigarettes, to 21, required tobacco retailers to obtain a state tobacco license from the Department of Liquor Licenses and Control, and applied the existing tobacco retail provisions to electronic smoking devices; Senate Bill 1496, which would have raised the minimum legal sales, purchase, use and possession age to 21, required tobacco product retailers to obtain a license from the Department of Liquor Licenses and Control, and prohibited local ordinances regulating the sale or marketing of tobacco products, except distance restrictions from schools and other specified locations; and Senate Bill 1516, which would have prohibited tobacco and vapor product advertising on billboards within 1000 feet of schools and public playgrounds and allowed local jurisdictions to establish more stringent restrictions.

Arkansas: House Bill 1045, which defines “cigarette paper” for the purpose of taxation and imposes an additional tax on cigarette paper at the rate of $.50 per package of thirty-two sheets of cigarette paper, was withdrawn by the author on February 23, 2021.

Connecticut: House Bill 6450 (Governor’s budget bill on public health), which prohibits the sale of flavored ENDS and vapor products (includes menthol), will be heard in the Joint Public Health Committee om March 3, 2021.

Hawaii: The following bills died on February 19, 2021 for failure to meet a procedural deadline (please note some bills similar to those that have died are still viable): House Bill 121, House Bill 868 and Senate Bill 177, which would have capped the 50% of wholesale price tax on large cigars at $0.50; House Bill 518, which would have banned the sale of flavored tobacco products; prohibited mislabeling of e-liquid products containing nicotine; established fines and penalties for violations; and authorized a court to impose, as a penalty on a person eighteen to twenty-one years of age who is convicted of possession of a tobacco product or electronic smoking device, the requirement to complete a tobacco education program, complete a tobacco use cessation program, or perform community service instead of paying a fine; House Bill 630 and Senate Bill 894, which would have imposed a tax of 20% of the wholesale price on electronic smoking devices and $0.10 per milliliter on e-liquids; House Bill 992 and Senate Bill 1146, which would have banned the sale of flavored tobacco products and prohibited mislabeling of e-liquids containing nicotine; House Bill 993, which would have included vapor products in the definition of "tobacco products" for purposes imposing the 70% of wholesale price tax imposed on OTP, and increased the retail tobacco permit fee from $20 to $250 annually, prohibits retail shipment of untaxed tobacco products; House Bill 1046 and Senate Bill 1200, which would have changed the retailer permit fee from $2.50 to an amount to be determined by the Department of Taxation; House Bill 1327, which would have banned the sale of all flavored tobacco products, including heat-not-burn products, and included heat-not-burn products in the prohibition of sales to persons under age 21; House Bill 1328, which would have prohibited the sale of flavored vapor products, prohibited sale of tobacco products other than through in-person retail sales, included vapor products in the definition of "tobacco products" for purposes of imposing the 70% of wholesale price tax imposed on OTP, imposed a new tax of 70% of the retail price on electronic cigarette devices, and increased the retail tobacco permit fee from $20 to $100 annually; House Bill 1329, which would have included heat-not-burn products in the definition of electronic smoking devices and imposed the 70% of wholesale price OTP tax on electronic smoking products; Senate Bill 63, which would have prohibited the sale of flavored vapor products, prohibited sale of tobacco products other than through in-person retail sales , included e-liquids or products containing e-liquids in the definition of "tobacco products" for purposes imposing the 70% of wholesale price tax imposed on OTP, increased the retail tobacco permit fee from $20 to $100 annually, and required retailers to pay an additional excise tax of 70% of the retail price of electronic smoking devices on and after 7/1/2021; Senate Bill 511, which would have increased the cigarette excise tax by an unspecified amount for litter abatement; Senate Bill 553, which would have authorized the governor to prohibit smoking in multi-unit residences during an emergency stay-at-home order; Senate Bill 621, which would have included vapor products in the definition of "tobacco products" for purposes imposing the 70% of wholesale price tax imposed on OTP, increased the retail tobacco permit fee from $20 to $300 annually, and prohibited retail shipment of untaxed tobacco products; and Senate Bill 729, which would have prohibited smoking in enclosed areas of individual units of multiple unit residences or multifamily dwellings that share at least one common floor, wall, or ceiling with another unit.

Idaho: Senate Bill 1087, which increases the legal age to purchase and possess cigarettes to 21 years of age, prohibits local units of government from adopting or enforcing requirements for the regulation, marketing, or sale of tobacco products or electronic smoking devices that are more restrictive than or in addition to this chapter, and prohibits local units of government from imposing or enforcing a tax or fee on tobacco products or electronic smoking devices, passed the Senate State Affairs Committee on February 24, 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, passed the House on February 22, 2021

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 22, 2021.

Maryland: The Governor’s veto of 2020 House Bill 732 was overridden on February 12, 2021. The bill increases the cigarette tax to $3.75 per 20 pack, increases the OTP rate to 53% of wholesale (rates unchanged for cigars / premium cigars / pipe tobacco), taxes ESD at 12% of the taxable price and vaping liquid with less than 5 ml at 60% of the taxable price. The new rates and taxes are effective March 14, 2021. Floor taxes are due June 13, 2021.

Minnesota: Senate File 961, which reflects the Governor’s budget proposal and 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, was considered in a hearing in the Senate Taxes Committee on February 23, 2021.

Mississippi: The following bills died in committee on February 24, 2021: House Bill 903, which would have increased the OTP tax rate to 22.5% of the manufacturer’s list price and House Bill 904, which would have increased the tax on cigarettes by $.50 per pack.

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: House Bill 591, which was amended to change tobacco license fee amounts: $216 (one register); $408 (2-3 registers); $648 (4 or more registers), reported from the House Executive Departments and Administration Committee as “ought to pass” on February 16, 20121.

New Jersey: Senate Bill 1144, which prohibits the sale of tobacco products and electronic smoking devices at pharmacies, passed the Senate on February 22, 2021.

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, was considered in the House Taxation and Revenue Committee on February 22, 2021. No action was taken and the bill remains in committee. 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, was considered in the House Local Government, Land Grants, and Cultural Affairs Committee on February 23, 2021. No action was taken and the bill remains in committee. House Bill 205, which prohibits the sale of all flavored tobacco products, passed the House Health and Human Services Committee on February 22, 2021 and is scheduled to be considered in the House Commerce and Economic Development Committee on March 1, 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, was considered in the Senate Tax, Business, and Transportation Committee on February 20, 2021. No action was taken and the bill remains in committee.

North Dakota: An amended version of Senate Bill 2189, which requires vapor product retailers and distributors to obtain a license and other requirements, was sent to House committee on Finance and Taxation on February 24, 2021. The original version of the bill included a tax on vapor products, but that provision has been removed in the amended version. Senate Bill 2156, which prohibits an individual under twenty-one years of age from purchasing, possessing, or using tobacco products or electronic smoking devices and referred to the House Committee on Judiciary on February 19, 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 2876, which as amended, imposes a tax on e-liquid at the rate of $.10 per milliliter, passed the House Appropriations and Budget Committee as amended on February 24, 2021. The original version of HB2876 imposed a tax on e-liquid at the rate of $.05 per milliliter.

Texas: House Bill House Bill 211, which imposes a tax on vapor products at the rate of $.05 per milliliter, was referred to the House Ways and Means Committee on February 25, 2021.

Utah: Senate Bill 189, which, as amended, clarifies that the proximity restriction on retail tobacco specialty businesses does not apply to such a business as it existed December 31, 2018, extends sales, purchase, use and possession restrictions to alternative nicotine products, tobacco retailers from employing persons under 21 to sell tobacco products, and increases administrative penalties for sales to underage persons, passed Senate Business and Labor Committee on February 18, 2021 and was amended on the Senate Floor on February 22, 2021.

Vermont: Senate Bill 24, which prohibits the sale of flavored cigarettes, e-cigarettes and e-liquids (including menthol), was heard in the Senate Health and Welfare Committee on February 24, 2021.

Virginia: Correction--Senate Bill 1326, which would “encourage” counties to participate in a regional cigarette tax board, passed the House on February 22, 2021.