Bill > HB910

This bill updates Montana's definition of tobacco products to include vapor products and establishes a specific tax structure for these items. The legislation expands the definition of "tobacco product" to comprehensively include electronic nicotine delivery devices such as e-cigarettes, e-cigars, vape pens, and e-hookahs, along with their associated cartridges and solutions. The bill introduces a 20% tax on the wholesale price of vapor products containing nicotine, similar to existing taxes on other tobacco products. The new definition explicitly excludes FDA-approved tobacco cessation products and medical devices. The tax will be precollected by wholesalers and applied to sales of vapor products to Montana retailers, with the tax becoming effective for wholesaler sales after June 30, 2025. This change aims to bring vapor products under the same regulatory and tax framework as traditional tobacco products, potentially generating additional state revenue and treating these emerging nicotine delivery systems consistently with existing tobacco taxation policies.

Budget and Finance

https://bills.legmt.gov/#/laws/bill/2/LC1418