Bill > H2454

This bill proposes to expand the taxation of electronic smoking devices, cigars, and smoking tobacco in Massachusetts. Key provisions include: 1. Expanding the existing tax on cigars and smoking tobacco to also apply to electronic smoking liquids at a rate of 20% of the wholesale price. 2. Defining "electronic smoking liquid" and establishing new categories of "electronic smoking liquid distributor" and "electronic smoking liquid retailer" for licensing and tax collection purposes. 3. Holding retailers, both for traditional tobacco products and electronic smoking liquids, responsible for collecting and remitting the applicable excise taxes if the distributor has not already done so. 4. Prohibiting the shipment or transport of cigars, cigarettes, electronic smoking liquids, or smoking tobacco to anyone other than licensed manufacturers, wholesalers, retailers, or distributors, with penalties for violations. Overall, the bill aims to expand the taxation and regulation of electronic smoking devices and liquids in a similar manner to traditional tobacco products in Massachusetts.

Budget and Finance

https://malegislature.gov/Bills/191/H2454