Bill > H3067

This bill introduces a new tax on oral nicotine products in Massachusetts, defining them as non-combustible nicotine-containing products in solid, gum, or paste form that are intended for oral consumption or absorption. The bill establishes a $2 per ounce excise tax on these products, with proportional taxation for fractional ounces, and specifies that the tax will be applied to distributors at the time products are manufactured, purchased, imported, received, or acquired in the commonwealth. The tax will not apply to oral nicotine products that are exported from Massachusetts or exempt from state taxation under federal law. The bill clarifies that these products are not considered tobacco products, smokeless tobacco, electronic nicotine delivery systems, cigarettes, or FDA-regulated drugs or devices. The existing tax collection and administration procedures outlined in Chapters 62C and 64C will govern the assessment, collection, payment, and enforcement of this new excise tax, including associated penalties.

Budget and Finance

https://malegislature.gov/Bills/194/H3067