LD1960

Exempts electronic smoking devices or tobacco products with ingestible hemp from tobacco tax.

This bill amends the Maine Revised Statutes to exempt electronic smoking devices or other tobacco products containing ingestible consumer products with hemp or cannabidiol derived from hemp from the tax imposed on tobacco products. The exemption applies to products containing adult use cannabis, products subject to control under Title 22, and ingestible consumer products containing hemp. The definition of "hemp" aligns with Title 7, section 2231, subsection 1-A, paragraph D.