Legislative declaration

(1) The general assembly hereby finds and declares that:

(a)Nicotine is a highly addictive and toxic substance;#

(a) Nicotine is a highly addictive and toxic substance;

(b)There has been a significant increase in the use of…#

(b) There has been a significant increase in the use of electronic cigarettes, which heat nicotine, flavorings, and other chemicals to create an aerosol that is inhaled;

(c)Children in middle school and high school have reported…#

(c) Children in middle school and high school have reported using electronic cigarettes at alarming rates, and studies have linked electronic cigarette use among youth to nicotine addiction and cigarette smoking;

(d)The long-term health risks of this use are unknown, but…

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Legislative declaration

Official source

(1) The general assembly hereby finds and declares that:

(a)Nicotine is a highly addictive and toxic substance;#

(a) Nicotine is a highly addictive and toxic substance;

(b)There has been a significant increase in the use of…#

(b) There has been a significant increase in the use of electronic cigarettes, which heat nicotine, flavorings, and other chemicals to create an aerosol that is inhaled;

(c)Children in middle school and high school have reported…#

(c) Children in middle school and high school have reported using electronic cigarettes at alarming rates, and studies have linked electronic cigarette use among youth to nicotine addiction and cigarette smoking;

(d)The long-term health risks of this use are unknown, but…

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(d) The long-term health risks of this use are unknown, but electronic cigarette aerosol can contain harmful and potentially harmful substances including nicotine, cancer-causing chemicals, heavy metals, flavoring chemicals, ultrafine particles, and volatile organic compounds;

(e)Yet nicotine products are not subject to the same…#

(e) Yet nicotine products are not subject to the same excise tax as cigarettes and tobacco products;

(f)Taxing nicotine products at the wholesale level will…#

(f) Taxing nicotine products at the wholesale level will increase the total cost, which may serve as a deterrent to children and adolescents and in turn prevent and reduce consumption; and

(g)Revenue from the tax can be used toward positive…#

(g) Revenue from the tax can be used toward positive outcomes in children's lives.

(2) Therefore, the general assembly intends to create a tax on nicotine products so that they are taxed in the same manner as tobacco products, including the licensing requirements that facilitate the collection of the tax.