Bill > H0588

This bill adds to and amends existing law to establish educational programs regarding electronic smoking devices and to provide for the taxing of certain tobacco products. The key provisions of the bill are: 1. It establishes educational programs in each public health district to educate students, parents, teachers, and the community on the dangers of using electronic smoking devices by minors. These programs will cover the effects of using electronic smoking devices, how to identify and prevent their use by minors, alternatives for minors, and information on the health, addiction, and environmental effects. 2. It imposes an additional 5% tax on the wholesale sales price of tobacco products, including liquid nicotine used in electronic smoking devices. The revenue from the tax on liquid nicotine will be used to fund the educational programs, with any surplus going towards existing health care programs. 3. It expands the definition of "contraband goods" to include any tobacco products, including those used in electronic smoking devices, on which the required tax has not been paid. 4. It allows the state tax commission to revoke permits of those not actively engaged in the tobacco products business and impose civil penalties on those operating without a permit. 5. It allows the state tax commission and the Department of Health and Welfare to enter into agreements to exchange information and delegate authority for the purposes of administering the tobacco products tax law.

Budget and Finance, Justice

Revenue and Taxation Committee (House)

https://legislature.idaho.gov/sessioninfo/2020/legislation/H0588/