SB 2293

Present law requires every dealer or distributor of tobacco products to pay to the department of revenue for exclusive state purposes, taxes in addition to all other taxes or fees, for the privilege of selling cigarettes and tobacco products in this stat e. The tax rate on vapor products is 10% of the wholesale cost price. As used in this bill, a "vapor product"" means a noncombustible product containing consumable material, whether natural or synthetic, that employs a mechanical heating element, battery, electronic circuit, or other mechanism, regardless of shape or size, that can be used to produce or emit a visible or non-visible vapor, but such term does not include a product regulated by the federal Food, Drug, and Cosmetic Act. As used in that defin ition, a ""consumable material"" means a liquid nicotine solution intended for use in a vapor product. This bill revises the definition of ""consumable material"" to, instead, mean a liquid nicotine solution, whether natural or synthetic, or a liquid nicotin e analogue intended for use in a vapor product. PENALTY Present law provides that a retailer, distributor, wholesaler, or importer who sells or offers for sale a vapor product for retail sale in this state to anyone under 21 is subject to a fine of $2, 500 for the first offense, and a fine of at least $20, 000 and loss of licensure for any subsequent offense. This bill clarifies that such fines are issued by the alcoholic beverage commission. ON APRIL 21, 2026, THE HOUSE ADOPTED AMENDMENTS #2 AND 3, AND RESET HOUSE BILL 2359, AS AMENDED. AMENDMENT #2 restates the provisions of this bill to be as described in the bill summary. AMENDMENT #3 adds a prohibition against licensed vapor product retailers selling HDCP vapor products at a retail location that is located within 1, 000 feet of a school serving any of the grades K-12, effective July 1, 2027. ON APRIL 22, 2026, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 1762. AMENDMENT #1 r emoves the changes made by all preceding amendments to restore this bill to its introduced form."