Idaho Capitol Watch

HB 314: TAXATION – Amends and adds to existing law to provide a tax on the sale and distribution of electronic smoking devices.

Imposes a 3¢ per milliliter tax on nicotine-containing electronic smoking devices starting July 1, 2025. Extends tobacco products tax permit, record-keeping, and reporting requirements to e-cigarette distributors, subjobbers, and retailers. Allocates 75% of revenue to minors' prevention fund and 25% to public health districts.

Status

Reported Printed (February 25, 2025) · Originated in the Idaho House · Introduced February 24, 2025

Sponsors

  • REVENUE AND TAXATION COMMITTEE

Committees

  • JRA for Printing

Bill history

  • February 24, 2025 — House: Introduced, read first time, referred to JRA for Printing
  • February 25, 2025 — House: Reported Printed and Referred to Revenue & Taxation

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Canonical URL: https://idahocapitolwatch.com/bills/2025-HB314