: Senate Bill 635
has been introduced, which would amend the Tobacco Products Excise Tax Act. It would change the definition of “electronic smoking devices” for the purposes of this Act, to include synthetic nicotine within its definition. It would further modify the definition of “other tobacco products” to include: nicotine-containing products (including synthetic nicotine products); and "electronic smoking devices". The bill would raise the tax on tobacco products other than cigarettes from 12% to 51% of the wholesale price, effective from 1st July 2022. The current tax
on e-cigarette liquid would be repealed and thus substituted by this one.