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 as amended, imposes a tax on electronic smoking products (including e-liquid) at the rate of 75% of the wholesale price, increases the legal age to purchase and possess tobacco and vapor products to 21 years of age, prohibits the sale of flavored electronic smoking products, and prohibits the distribution of electronic smoking products that are not clearly recognizable as a tobacco product, was heard and held in the Senate Finance Committee on February 2, 2022.

California: Two bills died by rule on January 31, 2022: Assembly Bill 422, which would have allowed local laws penalizing persons under 21 for tobacco possession, and Assembly Bill 598, which would have required the Attorney General to maintain a list of unflavored tobacco products.

Illinois: The following bills were referred to the Senate Executive Committee on February 1, 2022: Senate Bill 3854, which prohibits the sale of all flavored tobacco products and vapor products (includes the flavors of tobacco, menthol, mint, and wintergreen in the definition of “characterizing flavor”); as drafted, this bill bans the sale of all tobacco products. Senate Bill 3728 prohibits the excise tax on cigars from exceeding 50 cents per cigar.

Indiana: Senate Bill 382, which includes the following: caps the tax on cigars with a wholesale price exceeding $3.00 per cigar at $.72 each; taxes alternative nicotine products, as defined, at $0.40 per ounce; taxes closed system cartridges at 15% of the wholesale price; requires remote sellers, as defined, to be licensed and subject to tobacco taxes, passed the Senate on February 1, 2022.

Maine: LD1423/HP1039, which would have doubled the cigarette and OTP tax rates, was amended to remove the tax language in the Joint Committee on Taxation on January 27, 2022. LD 1693/HP1258, which bans flavored products (including menthol), doubles the cigarette tax to $4.00 per pack and increases OTP taxes by 100%, was rescheduled for a hearing in the Joint Committee on Health and Human Services on February 9, 2022.

Nebraska: Legislative Bill 954, which preempts certain county and municipality resolutions or ordinances relating to electronic smoking devices under the Nebraska Clean Indoor Air Act, will be considered in the Health and Human Services Committee on February 17, 2022.

New Mexico: Senate Bill 49, which increases the tax on cigarettes by $1.00 per pack, increases the OTP tax (includes nicotine products, regardless of the source of nicotine) to 60% of the product value, increases the tax on e-liquid to 60% of the product value, and increases the tax on closed system cartridges to $2.40 per cartridge, was scheduled to be considered in the Senate Tax, Business, and Transportation Committee on February 1, 2022, but was removed from the agenda prior to the meeting. The bill remains in committee.

Utah: House Bill 34, which modifies the definition of “cigarette” for taxation and regulation purposes to include both combusted and heated products, passed the Senate Business and Labor Committee with a technical amendment on January 27, 2022.

Virginia: House Bill 685, which requires tobacco retailers (including ENDs retailers) to obtain a license from the Virginia Alcohol Beverage Control Authority, passed the House Committee on General Laws Subcommittee #3 on February 1, 2022. Senate Bill 748 (same as HB1199), which addresses remote sellers regarding taxation, licensing and record keeping, and would lower OTP tax rates, passed from the Senate Committee on Finance and Appropriations on February 1, 2022.

The following bills were heard in the House Committee on Finance Subcommittee on February 4, 2022:

• House Bill 1076 (same as SB25) requires any locality that increases its tax rate on cigarettes to allow a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return for one calendar year after the tax increase; defines "unsold inventory" for the purposes of this provision to mean cigarettes held prior to the tax rate increase.
• House Bill 1199 (same as SB748) addresses remote sellers regarding taxation, licensing and record keeping; would lower OTP tax rates.
• House Bill 1357 lowers OTP tax rates and caps the cigar tax at $.30 per cigar.