LD278

Eliminates tax on nicotine products not made from tobacco in Maine.

This bill modifies the tobacco products tax in Maine by removing the tax on certain nicotine products that do not contain tobacco. The current law defines "tobacco products" broadly to include products made from or derived from tobacco or containing nicotine. This bill narrows the definition to exclude products that contain nicotine but are not made from tobacco, effectively exempting them from the tax. The list of specific taxable products, including electronic smoking devices, remains unchanged.