Relating to cigarettes, tobacco, tobacco products, alternative nicotine products, and vapor products, and including taxation of such products

This bill redefines alternative nicotine and vapor products as tobacco products, thereby making applicable to alternative nicotine and vapor products all provisions applicable to tobacco products with the exception of the rate of taxation of such products. Under the bill, these products are taxed at a reduced rate relative to other tobacco products at percent of the wholesale sales price or cost. Additionally, the revenue from the tax on these products is credited to the health care trust fund with the amount generated from percent of the rate to be used to fund civil and criminal specialty courts involving individuals with substance use disorder or mental health issues and with the amount generated from percent of the rate to be appropriated to the department of public health to be used for tobacco use prevention and control under Code chapter 142A. The bill makes conforming changes throughout the Code to redefine these products.