The following bills were recently introduced in state legislatures:
Delaware: The Governor’s proposed budget increases the cigarette tax by $1.00 per pack, the OTP tax from 15% to 30% and includes moist snuff and e-cigarettes in the definition of OTP.
Louisiana: House Bill 118 raises the cigarette tax by $.22 per pack.
Maine: Senate Bill 391 (LD1170) raises the minimum legal age to purchase tobacco products from 18 to 21.
Massachusetts: House Bill 3314 increases the cigarette tax by $1.00 per pack, the smokeless tax to 264% and the tax on cigars and smoking tobacco to 80% of wholesale (includes a floor tax on cigarettes). House Bill 2864 raises the minimum sales age for tobacco products from 18 to 21; prohibits the use of vending machines for the sale of tobacco products; requires child-resistant packaging for e-liquid containers; and prohibits the sale of tobacco products at health-care institutions, including retail establishments that provide optician or pharmaceutical services on their premises.
Minnesota: Senate File 2195 decreases the excise tax on vapor products that contain consumable material by 70% of the wholesale sales price (from 95% of the wholesale sales price to 25% of the wholesale sales price. Would maintain the excise tax rate of 95% of the wholesale sales price for vapor products that contain bulk nicotine. Defines "consumable material" to mean any vapor product that contains nicotine in a solution having a concentration of less than 50 milligrams of nicotine per milliliter and defines "bulk nicotine" to mean any vapor product that contains a solution having a concentration of 50 milligrams of nicotine per milliliter or greater.
Montana: Senate Bill 354 increases the state cigarette tax by $1.50 per pack, increases the tax on other tobacco products an additional 24% of the wholesale price, and includes "vapor products" in the definition of "tobacco products" with the sole purpose of imposing a new tax on electronic cigarettes at the rate of 74% of the wholesale price. SB354 will be considered in a hearing in the House Taxation Committee on March 27, 2017.
New York: Senate Bill 5266 prohibits the sale of flavored e-cigarettes at no cost or minimal cost with the use of coupons.
North Carolina: House Bill 435 increases the minimum age for those not currently serving in the U.S. Armed Forces from 18 to 21 for the purchase or receipt of tobacco and vapor products.
Oregon: House Bill 3403 imposes a tax on vapor products at the rate of 95% of the wholesale price and requires distributors of vapor products to be licensed by the state.
West Virginia: Senate Bill 677 increases tax on cigarettes by $.50 per pack, the tax on other tobacco products by 5%, and the tax on e-liquid by $.03 per milliliter. Senate Bill 335 taxes e-liquid at 11 cents of each dollar of sales and repeals the current e-liquid tax. Senate Bill 678 repeals the current e-liquid tax and replaces it with a consumer and sales tax on the sales of e-liquid at the rate of 11 cents of every dollar of sales or services.