Bill > HB2359

This bill expands the definition of "consumable material" to include natural and synthetic liquid nicotine solutions and liquid nicotine analogues, which are substances used in vapor products, for the purpose of taxation. It also clarifies that a "vapor product" is a noncombustible item that uses a heating element and battery to produce vapor, including e-cigarettes and similar devices, but excludes products regulated by federal law. Furthermore, the bill designates the Alcoholic Beverage Commission as the entity responsible for issuing fines for the offense of selling or offering vapor products to individuals under 21 years of age.