Bill
H 314
House Bill 314 imposes a $0.03 tax per milliliter on electronic smoking devices, funding youth tobacco prevention and public health programs with an estimated $1.4 million annually.
House Bill 314 (H 314) aims to amend existing Idaho tax laws to impose a tax on the sale and distribution of electronic smoking devices. The legislation seeks to regulate the market for these products, enhance public health initiatives, and prevent minors' access to tobacco products and electronic smoking devices.
Permit Requirement: Sellers of electronic smoking devices must obtain a permit from the State Tax Commission.
Tax Imposition: A tax of $0.03 per milliliter will be levied on the sale, use, consumption, handling, or distribution of electronic smoking devices containing nicotine. This tax applies proportionately to any fractional parts of a milliliter.
Record Keeping: The bill extends existing record-keeping and invoice requirements for tobacco products to include electronic smoking devices. This includes maintaining detailed records of sales and distributions.
Tax Collection: The tax will be collected at various points, including:
Penalties for Non-Compliance: Retailers who sell electronic smoking devices without having paid the tax will be liable for the tax amount plus a civil penalty of three times the tax due, with a minimum penalty of $50.
Distribution of Tax Revenue: The revenue generated from this tax is projected to be approximately $1.4 million annually. The distribution of these funds will be as follows:
Sellers and Distributors: All businesses involved in the sale and distribution of electronic smoking devices will be impacted, requiring them to comply with new permit and tax regulations.
Public Health Initiatives: The bill aims to bolster funding for programs that prevent youth access to tobacco and support cessation efforts.
Consumers: Ultimately, consumers may see changes in pricing due to the new tax, which could affect their purchasing decisions regarding electronic smoking devices.
This legislation represents a significant step in regulating electronic smoking devices in Idaho, aligning with broader public health goals and addressing concerns about youth access to tobacco products.
Compiled from official sources — confirm details with the bill’s official record.
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