Imposes a tax on selected nicotine products, including nicotine pouches, and defines related terms.
The bill imposes a tax on selected nicotine products, including nicotine pouches, which are smokeless pre-portioned pouches containing nicotine but no tobacco. It defines a nicotine pouch as a product the user puts and leaves between their lip and gum while the nicotine and taste are being released. The bill also makes related provisions and technical amendments to the tax law.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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