Massachusetts S1945 imposes a $2.00 per ounce excise tax on oral nicotine products.

Massachusetts S1945 introduces an excise tax on oral nicotine products, defined as noncombustible products containing nicotine intended for human consumption or oral absorption. The tax rate is $2.00 per ounce, with a proportionate tax on fractional parts of an ounce. This tax applies to products manufactured, purchased, imported, or received within the state, but not to those exported or exempt under federal law. The tax is collected under existing state tax laws, including assessment, collection, and penalties.

Massachusetts S1945 imposes a $2.00 per ounce excise tax on oral nicotine products.

Massachusetts S1945 introduces an excise tax on oral nicotine products, defined as noncombustible products containing nicotine intended for human consumption or oral absorption. The tax rate is $2.00 per ounce, with a proportionate tax on fractional parts of an ounce. This tax applies to products manufactured, purchased, imported, or received within the state, but not to those exported or exempt under federal law. The tax is collected under existing state tax laws, including assessment, collection, and penalties.