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House Bill 199 — Electronic smoking products, tax

House Bill 199 — Electronic smoking products, tax

Parrish Miller
February 27, 2023

Bill Description: House Bill 199 would expand the definition of tobacco products to allow the 40% tax imposed on them to also apply to all "electronic smoking products and devices" even if such devices are not used for tobacco. 

Rating: -1

Does it directly or indirectly create or increase any taxes, fees, or other assessments? Conversely, does it eliminate or reduce any taxes, fees, or other assessments?

House Bill 199 would amend Section 63-2551, Idaho Code, which is the definitions section of the law imposing an unwarranted torrent of taxes on this category of consumer products. 

The bill would declare that "electronic smoking products and devices" are "tobacco products." It would define "electronic smoking products and devices" as "any device that can be used to deliver aerosolized or vaporized substances to the person inhaling from the device, including but not limited to an electronic cigarette, electronic cigar, electronic pipe, electronic hookah, or vape pen. Electronic smoking products and devices include any component, part, or accessory of such a device, whether or not sold separately, and includes any substance intended to be aerosolized or vaporized during the use of the device."

This legislation makes an exception for a "battery or battery charger when sold separately" and "drugs, devices, or combination products authorized for sale by the United States food and drug administration, as those terms are defined in the federal food, drug, and cosmetic act."

Notably, no exceptions are made for electronic smoking products and devices that are not made or used for tobacco. 

Electronic smoking products and devices should not be classified as another way for government to impose additional taxes on us just because of their limited nexus to tobacco products.


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