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US - AlaskaSenate Bill 45, which passed both the Senate and the House, is still awaiting transmittal to the governor. This bill would raise the legal age to purchase, sell, exchange, or possess tobacco, a product containing nicotine, or an electronic smoking product from 19 to 21. It would further levy a tax as follows: 35 % of the wholesale price of "(A) a closed-system electronic smoking product; (B) a vapor product sold as part of an open-system electronic smoking product; (C) a vapor product sold separately from a closed- or open system electronic smoking product".