Bill > S4820

Introduced Session

This bill increases the tax rate imposed on tobacco products subject to the tobacco products wholesale tax to 50 percent of the product's wholesale price, and increases the tax rate on moist snuff to $1.50 per ounce. Under current law, tobacco products are taxed at a rate of 30 percent of the wholesale price of the product, which tax rate has been in effect since 2018. However, this tax rate does not apply to moist snuff, liquid nicotine, or cigarettes. Moist snuff is currently taxed at a rate of $0.75 per ounce, which tax rate has been in effect since 2006. The bill would require distributors, wholesalers, and retail suppliers in the State to submit inventory reports to the State on or before the first day of the second month after enactment, and these persons would be required to pay the increased rates of tax on the inventories of any tobacco products and moist snuff held in inventory on the time at which the tax rate increases go into effect. The bill also amends the definition of a "tobacco product" to explicitly identify oral nicotine pouches among the tobacco products which are currently subject to the tobacco wholesale tax. An "oral nicotine pouch" is defined as a tobacco-free pouch intended for oral use that contains nicotine. These pouches are commonly referred to by their brand name, such as ZYN. Under current law, a "tobacco product" is defined as any product containing, made, or derived from any tobacco, nicotine, or other chemicals or substances for consumption by a person, including, but not limited to, cigars, little cigars, cigarillos, chewing tobacco, pipe tobacco, smoking tobacco and their substitutes, dry and moist snuff, and liquid nicotine, but does not include cigarettes.

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Joe Vitale (D)*, 

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee (on 11/06/2025)

Official Document