SB0582

Taxation: tobacco; tax on certain nicotine and vapor products; establish, and provide for various amendments. Amends title & secs. 2, 3, 6, 6a, 6c, 6d, 7, 8, 9, 11, 12 & 14 of 1993 PA 327 (MCL 205.422 et seq.).

Introduced·9/24/25
Introduced Text

Michigan SB0582 amends tobacco tax laws, introduces new tax rates for certain nicotine and vapor products, and updates licensing and enforcement.

Michigan SB0582 amends the state's tobacco tax laws by establishing new tax rates for certain nicotine and vapor products, effective January 1, 2026. It introduces a 32% tax rate on authorized consumable materials and alternative nicotine products. The bill also updates licensing and enforcement provisions, including requirements for manufacturers, wholesalers, and retailers to maintain records and comply with new tax rates. It imposes penalties for violations, including fines and imprisonment, and outlines procedures for the seizure and forfeiture of contraband tobacco products.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Current
Appropriations Committee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

History

Sep 24, 2025

Senate

Introduced By Senator Stephanie Chang

Sep 24, 2025

Senate

Referred To Committee On Appropriations