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(1)(a) A tax is hereby imposed upon the first owner of tobacco products to be sold in this state.
(b) The tax on snuff shall be forty-four cents per ounce and a proportionate tax at the like rate on all fractional parts of an ounce. Such tax shall be computed based on the net weight as listed by the manufacturer.
(c) The tax on an electronic nicotine delivery system containing three milliliters or less of consumable material shall be five cents per milliliter of consumable material and a proportionate tax at the like rate on all fractional parts of a milliliter.
(d) The tax on an electronic nicotine delivery system containing more than three milliliters of consumable material shall be ten percent of (i) the purchase price of such electronic nicotine delivery system paid by the first owner or (ii) the price at which the first owner who made, manufactured, or fabricated the electronic nicotine delivery system sells the item to others.
(e) For electronic nicotine delivery systems in the possession of retail dealers for which tax has not been paid, the tax under this subsection shall be imposed at the earliest time the retail dealer: (i) Brings or causes to be brought into the state any electronic nicotine delivery system for sale; (ii) makes, manufactures, or fabricates any electronic nicotine delivery system in this state for sale in this state; or (iii) sells any electronic nicotine delivery system to consumers within this state.
(f) The tax on alternative nicotine products shall be twenty percent of (i) the purchase price of such products paid by the first owner or (ii) the price at which a first owner who made, manufactured, or fabricated the product sells the items to others.
(g) The tax on tobacco products not otherwise provided for in this section shall be twenty percent of (i) the purchase price of such tobacco products paid by the first owner or (ii) the price at which a first owner who made, manufactured, or fabricated the tobacco product sells the items to others.
(h) The tax on tobacco products shall be in addition to all other taxes.
(2) Whenever any person who is licensed under section 77-4009 purchases tobacco products from another person licensed under section 77-4009 , the seller shall be liable for the payment of the tax.
(3) Amounts collected pursuant to this section shall be used and distributed pursuant to section 77-4025 .