Bill > S1945

This bill introduces a new definition and imposes an excise tax on oral nicotine products in Massachusetts. Specifically, the bill defines "Oral Nicotine Products" as any non-combustible product containing nicotine that is a solid, gum, or paste intended for oral consumption or absorption, explicitly clarifying that these products are not considered tobacco products, smokeless tobacco, electronic nicotine delivery systems, or cigarettes, and are not regulated as drugs by the FDA. The bill establishes a two-dollar ($2.00) per ounce excise tax on these products, which will be applied to distributors at the time the products are manufactured, purchased, imported, received, or acquired in the commonwealth. The tax calculation includes provisions for fractional ounces, with rounding rules for amounts carried to the third decimal place. The tax will not be imposed on oral nicotine products that are exported from the Commonwealth or are not subject to taxation under federal law. The bill also specifies that existing tax assessment, collection, and administrative laws will apply to this new excise tax, ensuring consistent enforcement and compliance mechanisms.

Budget and Finance

https://malegislature.gov/Bills/194/S1945