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H 3067

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2025-2026 Regular Session Introduced by Todd Rutherford

Imposes a $2/oz excise tax on oral nicotine products (solid/gum/paste) in MA, collected at distributor entry; 1 oz minimum, weight-based rounding, and export/non-MA exemptions.

Referred to Committee on Judiciary
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Bill Summary · H 3067

Summary: H.3067 An Act relative to oral nicotine products

Overview

  • Bill: H 3067 (An Act relative to oral nicotine products)
  • Introduced: February 27, 2025
  • Primary sponsor: Rep. Mark J. Cusack (5th Norfolk)
  • Status and timeline:
    • Referred to the House Committee on Revenue (2/27/2025)
    • Hearing scheduled: September 29, 2025, from 1:00 PM to 5:00 PM (Committee hearing, Room A-1)
    • Related action: Senate concurrence noted; “HD 3162 (replaces)” referenced
  • Purpose: Establish an excise tax on oral nicotine products and define regulatory/administrative provisions for collection and enforcement.

What the bill would do

  • Create a new statutory section (Section 7F) in Chapter 64C to govern oral nicotine products (ONP).
  • Define ONP as noncombustible nicotine products in solid, gum, or paste form intended for use in the oral cavity for nicotine absorption by methods other than inhalation. ONPs are explicitly excluded from being classified as tobacco products, smokeless tobacco, electronic nicotine delivery systems (ENDS), cigarettes, or FDA-regulated drugs/devices.
  • Impose an excise tax on ONPs held in Massachusetts at $2.00 per ounce, with a proportional tax on fractional ounces based on the weight listed by the manufacturer. For fractions carried to the third decimal place, if the third decimal place is greater than 4, round up to the next cent.
  • Provide a minimum tax rule: a can or package weighing less than 1 ounce is taxed as if it weighed 1 ounce.
  • Collect the ONP excise at the time ONPs are manufactured, purchased, imported, received, or acquired in-state by distributors.
  • Exempt ONPs that are exported from Massachusetts or that are not subject to Massachusetts taxation under applicable federal law.
  • Require administration, assessment, payment, abatement, verification, and penalties to follow existing Chapter 62C and Chapter 64C procedures.

Definitions and scope

  • ONP definition is specifically limited to noncombustible nicotine products in solid/gum/paste form intended for oral absorption.
  • The bill clarifies that ONPs are not substitutes for tobacco and are not included within several traditional product categories (tobacco products, smokeless tobacco, ENDS, cigarettes) or FDA-regulated drug/device categories.

Tax administration and enforcement

  • Tax base: weight-based (per ounce) with fractional-ounce rounding rules.
  • Tax collection point: at the distributor level, when ONPs enter Massachusetts commerce.
  • Compliance framework: aligns with existing state tax administration rules (Chapters 62C and 64C), including penalties and verification processes.

Potential impact and considerations

  • Revenue: The measure would create a new source of revenue from ONPs, with revenue proportional to in-state sales/imports and subject to enforcement mechanisms under existing tax statutes.
  • Consumer and distributor effects: Distributors would face a new tax at entry/launch, with potential implications for pricing, labeling, and compliance requirements.
  • Regulatory distinction: Establishes a separate category for ONPs, distinct from tobacco products and FDA-regulated categories, which may influence regulatory oversight and compliance considerations.

Note on related actions

  • HD 3162 is noted as a related bill that replaces H 3067 in some contexts.
  • The hearing date and committee actions indicate active consideration in the 2025-2026 legislative session.

Compiled from official sources — confirm details with the bill’s official record.

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