Bill > H0314

This bill amends Idaho's existing tobacco tax laws to include electronic smoking devices (e-cigarettes) in the state's taxation framework, effective May 1, 2025. The bill introduces a new tax of three cents per milliliter on e-cigarette solutions containing nicotine, to be collected from distributors when they bring these devices into the state, manufacture them within the state, or ship them to retailers. The tax revenue will be distributed with 75% going to a fund preventing minors' access to tobacco and electronic smoking devices, and 25% distributed equally among public health districts for prevention and cessation programs. The legislation expands existing definitions and regulations around tobacco products to explicitly include electronic smoking devices, requiring distributors and retailers to maintain detailed records, obtain proper permits, and comply with tax reporting requirements. Retailers who sell e-cigarettes without paying the required tax can be subject to significant penalties, including a civil penalty of three times the tax due or at least $50 per device. The bill aims to bring electronic smoking devices under the same regulatory and taxation framework as traditional tobacco products, with a focus on public health and revenue generation.

Budget and Finance

Revenue and Taxation Committee (H)

https://legislature.idaho.gov/sessioninfo/2025/legislation/H0314/