Bill > H0884

This bill amends existing Idaho law to establish new permitting requirements for the sale of certain nicotine products, including "alternative nicotine products" (non-tobacco, non-vapor products containing nicotine or nicotine analogs) and electronic smoking devices, and revises regulations for these products. It requires businesses selling these items to obtain permits, clarifies rules regarding sales to minors (under 21), and introduces penalties for violations, including fines and permit suspension or revocation. The bill also imposes a new excise tax on vapor products at a rate of 5 cents per milliliter and on alternative nicotine products at a rate of 25 cents per container (with adjustments for larger containers), with the tax revenue distributed to behavioral health programs, public schools, and the general fund. Additionally, it mandates that distributors and retailers only purchase these products from permitted manufacturers or distributors, and requires manufacturers to obtain a permit and appoint an agent for service of process if they are out-of-state. Nonresident manufacturers of electronic smoking devices must also post a $25,000 surety bond. The bill also prohibits local governments from enacting more restrictive regulations or taxes on these products and clarifies that public assistance benefits cannot be used to purchase cigarettes, tobacco products, or electronic smoking devices.

Budget and Finance

Revenue and Taxation Committee (House)

https://legislature.idaho.gov/sessioninfo/2026/legislation/H0884/