Arizona HB4032 imposes an excise tax on alternative nicotine products and vapor products sold at retail.

Arizona HB4032 amends the Arizona Revised Statutes to establish an excise tax on alternative nicotine products and vapor products sold at retail. The tax rate is set at fifty percent of the price of the product. The bill defines "alternative nicotine product" as any noncombustible product containing nicotine intended for human consumption, and "vapor product" as any device delivering aerosolized or vaporized substances, including e-cigarettes and e-cigars. The tax revenue will be deposited in a fund used for enforcement and education programs to reduce tobacco use.

Arizona HB4032 imposes an excise tax on alternative nicotine products and vapor products sold at retail.

Arizona HB4032 amends the Arizona Revised Statutes to establish an excise tax on alternative nicotine products and vapor products sold at retail. The tax rate is set at fifty percent of the price of the product. The bill defines "alternative nicotine product" as any noncombustible product containing nicotine intended for human consumption, and "vapor product" as any device delivering aerosolized or vaporized substances, including e-cigarettes and e-cigars. The tax revenue will be deposited in a fund used for enforcement and education programs to reduce tobacco use.