{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["Sheet1","Sheet2","Sheet3"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":30,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Sheet1","index":0,"n_rows":310,"n_cols":7,"rows_kept":310,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"NATO LEGISLATIVE MONITOR"]
[]
[]
[null,null,null,"FEDERAL LEGISLATION"]
["Sponsor","Issue","Bill Number","Proposal","Current Status"]
["Bergman","Miscellaneous","The POUCH Act","Blocks states and local governments from restricting Food and Drug Administration (FDA)-approved modified risk tobacco products (MRTP) and provide oversight of FDA’s years-long delay approving PMTAs by requiring the Agency to provide a report to Congress within 6 months on the status of each PMTA and MRTP application.","12/17/24-Introduced"]
["Cornyn, Heinrich, Van Duyne, Dingell","Vapor Products","Ensuring the Necessary Destruction of Illicit Chinese Tobacco (END) Act (S3148/HR5986)","Authorizes the Dept. of Health and Human Services to destroy adulterated, misbranded or counterfeit tobacco products that are offered for import into the United States and will update the Federal Food, Drug and Cosmetic Act to explicitly include tobacco products to ensure that they are treated the same as counterfeit drugs or medical devices when intercepted by federal authorities","11/6/25- S3148--Referred to Committee on Health, Education, Labor, and Pensions; HR5986--11/7/25--Referred to House Committee on Energy and Commerce"]
["Donalds",null,"H.R. 2111","Exempts premium, handmade cigars from FDA regulation. The legislation would codify the definition of premium cigars from recent Court rulings. This definition of a premium cigar would include the following: , a premium cigar is wrapped in whole tobacco leaf; contains a 100 percent leaf tobacco binder; contains at least 50 percent (of the filler by weight) long filler tobacco (i.e., whole tobacco leaves that run the length of the cigar); is handmade or hand rolled (i.e., no machinery was used apart from simple tools, such as scissors to cut the tobacco prior to rolling); has no filter, nontobacco tip, or nontobacco mouthpiece; does not have a characterizing flavor other than tobacco; contains only tobacco, water, and vegetable gum with no other ingredients or additives; and (8) weighs more than 6 pounds per 1,000 units. ","3/14/25-Introduced"]
["Durbin","Tax/Cigarette, Tax/OTP","CARE for Moms Act","Cigarettes: $1.01 to $2.02 per pack; Implements new e-cigarette tax that would equalize to tax on cigarettes (methodology and rate to be determined by Secretary of Treasury); Moist Snuff 11-cents per 1.2 oz. Tin to $2.02 per can; Doubles taxes on small cigars; Implements new weight-based tax methodology on large cigars resulting in large tax increase; Doubles tax on RYO; Equalizes tax on chewing tobacco and pipe equal to cigarettes","9/20/23-Introduced"]
["Durbin","Tax/Cigarette, Tax/OTP, Tax/Vapor","End Tobacco Loopholes Act of 2025","Cigarettes: $1.01 to $2.02 per pack; Implements new e-cigarette tax that would equalize to tax on cigarettes; Moist Snuff 11-cents per 1.2 oz. Tin to $2.02 per can; Doubles taxes on small cigars; Implements new weight-based tax methodology on large cigars resulting in large tax increase; Doubles tax on RYO; Equalizes tax on chewing tobacco and pipe equal to cigarettes","3/3/25-Introduced"]
["Murkowski & Shaheen","Vapor Products","The Resources to Prevent Youth Vaping Act","Requires e-cigarette manufacturers to pay user fees to the Food and Drug Administration (FDA) to help conduct stronger oversight of the e-cigarette industry.","3/26/26-Read twice and referred to the Committee on Health, Education, Labor, and Pensions"]
["Wyden","Tax/Cigarette, Tax/OTP","Tobacco Tax Equity Act of 2023","Cigarettes: $1.01 to $2.02 per pack; Implements new e-cigarette tax that would equalize to tax on cigarettes (methodology and rate to be determined by Secretary of Treasury); Moist Snuff 11-cents per 1.2 oz. Tin to $2.02 per can; Doubles taxes on small cigars; Implements new weight-based tax methodology on large cigars resulting in large tax increase; Doubles tax on RYO; Equalizes tax on chewing tobacco and pipe equal to cigarettes","9/26/23-Introduced"]
[]
[]
[null,null,null,"STATE LEGISLATION"]
["State","Issue","Bill Number","Proposal","Current Status"]
["Alabama","Miscellaneous","SB234","Requires retailers of alcoholic beverages, tobacco or vape products, or consumable hemp products, after a violation for failure to verify a customer's age, to use a digital system or card swipe technology to verify the age of the customer at the point of sale","2/11/26 Reported out of the Senate Committee on Tourism"]
["Alabama","Tax/Vapor","HB663","Revises the state's excise tax on consumable vapor products to a tiered system based on nicotine content: (1) ten cents per milliliter for a product containing more than six milligrams of nicotine (2) five cents per milliliter for a product containing six milligrams of nicotine or less (3) ten cents per milliliter for a product that lacks the required labeling. The bill requires each consumable vapor product to be properly labeled showing the amount of nicotine in the product and the total liquid content of the product. This bill would also provide civil penalties for violations","3/31/26 Referred to the House Committee on Ways and Means General Fund"]
["Alaska","Tax/Vapor","SB24","Establishes a tax on electronic smoking products and vapor products at 25% of the retail sales price. The bill also sets a cap on nicotine content for electronic smoking products at 50 milligrams of nicotine per milliliter of vapor product.","Carry over to 2026 Session"]
["Alaska","Tax/Vapor","HB49","Establishes a tax on electronic smoking products and vapor products at 25% of the retail sales price. The bill also sets a cap on nicotine content for electronic smoking products at 50 milligrams of nicotine per milliliter of vapor product.","Carry over to 2026 Session"]
["Alaska","Tax/Cigarette","SB164","Eliminates cigarette tax discounts.","4/24/26- Will be considered in the House Labor and Commerce Committee"]
["Arizona","Nicotine Pouch","SB1103","SB1103 defines “alternative nicotine product” as any noncombustible product that contains nicotine, intended for human consumption. Prohibits the sale of these products to anyone under the age of 21.","Filed 1/8/2026"]
["Arizona","Licensing","SB1367","Creates a new state licensing requirement for vapor product manufacturers, requiring them to obtain a vapor manufacturer license before their products can be sold in Arizona. The bill also requires manufacturers and wholesalers to provide federal import documentation and allows the state to seize noncompliant or unauthorized products. In addition, it bans the sale of vape devices designed to appeal to minors, such as those resembling toys, cartoons, or school supplies.","1/22/26 - Introduced"]
["Arizona","Licensing","HB 2778","Expands the state’s tobacco retailer licensing laws to include nicotine and vapor products, requiring a new state license for retailers. The bill establishes new retailer training and increases fees and penalties for non-compliance and violations","1/26/26 - House Second reading\n1/22/26 - House First Reading\n1/15/26 - Introduced"]
["Arizona","Vapor Products","HB 2393","Clarifies that 'alternative nicotine products' and vapor products are covered under Arizona’s underage access laws and strengthens penalties for furnishing them to minors.","1/26/26 - House Second reading\n1/22/26 - House First Reading\n1/14/26 - Introduced"]
["Arizona","Vapor Products","HB4001","HB4001 was amended in the House. The amendment removes the provision requiring retailers to obtain a specific license to sell alternative nicotine products. Instead, the bill requires distributors and manufacturers to be licensed, and retailers may only purchase from licensed sources. Establishes a regulatory framework for alternative nicotine products, which are defined as any noncombustible product that contains nicotine and that is intended for human consumption whether chewed, absorbed, dissolved, or ingested. Amends existing alcohol and beverage code to include alternative nicotine products under the Department of Liquor Licenses and Control’s authority. Retailers must verify a purchaser’s age (21+), including scanning IDs using an electronic scanner or biometric identity verification device. The bill would prohibit products designed or packaged in ways that appeal to minors, including mimicry of youth-oriented trademarks, toy shapes, food/beverage designs, or celebrity imagery.","3/17/26 - Passed House, sent to Senate\n3/11/26 - Amended in COW\n2/17/26 - Passed Cmte w/ Amendments\n2/10/26 - Second Reading\n2/9/26 - First Reading\n2/5/26 - Introduced"]
["Arizona","Tax/Vapor","HB4032","Would impose a new excise tax and regulatory definitions on alternative nicotine products and vapor products). Implements an excise tax alternative nicotine and vapor products at 50% of retail price","2/24/26 - \"Yes\" vote from House Min. and Maj. Caucus'\n2/10/26 - Second Reading\n2/9/26 - First Reading\n2/5/26 - Introduced"]
["Arizona","Vapor Products","HB2765","HB2765 was amended to establish a regulatory framework around vapor products (definition includes nicotine analog products). The bill requires vapor product manufacturers to be licensed, which includes manufacturers attesting of each vapor product sold, volume of nicotine sold, compliance with US Customs & Border Protection import requirements. Retailers are required to sell only vapor products purchased from a distributor or licensed manufacturer. Distributors are also required to purchase vapor products from a licensed manufacturer. Provides penalties for violations."]
["Arkansas"]
["California","Vapor Products","AB762","Bans disposable vapor products effective January 1, 2026","Passed the Committee on Business & Professions on 1/13/26; Senate sent it to rules committee for assignment -1/29/26"]
["California","Miscellaneous","SB501"," vape take back program to handle hazardous waste.","In Assembly for first reading & waiting for assignment - 1/27/26"]
["California","Vapor Products","AB998","school confiscated vape pens to be considered hazardous waste.","Referred to Environmental Safety & Toxic Materials Committees."]
["Colorado","Tax/Cigar","SB86","Reduces the tax on premium cigars to 20% of the manufacturer's list price","3/3/26-Indefinitely Postponed in Senate Finance Committee"]
["Colorado","Tax/Cigarette","HB1289","Eliminates cigarette tax discounts.","3/23/26-Referred as amended to the House Appropriations Committee"]
["Connecticut","Licensing, Miscellaneous","HB5228","Limits the issuance of a dealer’s license after 10/1/26 to applicants who (1) have less than 25% of the floor area dedicated to the retail sales of cigarettes and tobacco products and (2) have gross sales from cigarettes and tobacco products less than 50% of the total annual sales. Existing tobacco-only stores are not affected, but adding additional locations for existing businesses or new applicants for new stores would not be permitted if (1) and (2) are not adhered to. The bill was on the agenda of the Joint Committee on General Law on March 11 2026. Proposed substitute language, which was offered and reported favorably, adds “drug paraphernalia, electronic nicotine delivery systems, nicotine products, synthetic nicotine…and vapor products” to the calculations for floor area and total annual sales. In addition, the bill would allow the Department of Consumer Protection to deny issuance of a new dealer’s license in municipalities that already have one dealer for every 2,500 residents","3/11/26 Joint Committee on General Law approved Joint Favorable Substitute 2941      3/30/26 Reported out of LCO    "]
["Connecticut","Licensing","HB5539","As substituted, does the following: establishes stricter registration, compliance, and enforcement requirements for dealers and manufacturers of electronic nicotine delivery systems (ENDS) and vapor products; requires a mandatory compliance bond of not less than $250,000 for dealers deriving at least 50% of revenue from products related to tobacco, nicotine, vapor, or paraphernalia; requires dealers to certify that all ENDS and vapor products comply with federal and state law; no later than January 1, 2027, each manufacturer of an ENDS or vapor product shall register such products with the Department of Consumer Protection (DCP) and pay the required fees; provides that no later than October 1, 2027, the DCP shall develop and maintain a directory of all ENDS and vapor products and the manufacturers of such products; provides that no later than January 1, 2028 no ENDS or vapor products not listed in the directory can be sold in the state; each manufacturer shall certify that (1) their ENDS or vapor product has been issued a MGO or (2) was on the market as of September 9, 2020, and the manufacturer has received a filing letter or substantive review letter from the FDA.","4/16/26-Reported \"Ought to Pass\" by the Joint Committee on Finance, Revenue, and Bonding "]
["Delaware","Directory","SB77","Creates a vapor product directory by requiring the manufacturer certify for each vapor product: (1) The manufacturer has received a FDA PMTA Marketing Granted Order (2) was marketed in the U.S. on or before August 8, 2016 and the manufacturer submitted a PMTA application on or before September 9, 2020 and the application either remains under review by the FDA or (3) has received a PMTA denial order that has been and remains stayed by the FDA or court order, rescinded by the FDA, or vacated by a court. The vapor directory would be published by October 1, 2025 and only vapor products on the directory would allowed to be sold following a 60-day sell through period. ","3/20/25 Introduced and assigned to the Senate Health and Social Services Committee           Carried over to 2026 session"]
["Delaware","Tax/Cigarette, Tax/OTP","HB215 (reportedly considered to be the Governor's bill)","Increases the cigarette tax from $2.10 to $3.60 per pack; OTP taxes from 30% to 45% of wholesale (including nicotine pouches); moist snuff from $.92 to $1.23 per ounce; vapor products from $.05 to $.25 per ML ","6/6/25 - Introduced--referred to the House Administration Committee                            Carried over to the 2026 session"]
["Delaware","Tax/Cigarette, Tax/OTP","Governor's Recommended Budget","Proposes to increase cigarettes tax from $2.10 to $3.60 per pack, the OTP tax from 30% to 40%, expands the OTP definition to include nicotine pouches, the vapor tax from 5-cents to 10-cents per ml, and increases the moist snuff from 92-cents to $1.23 per oz. ","1/29/26 Released"]
["Florida","Vapor Products","HB843","Strengthens regulations on the sale and advertising of nicotine dispensing devices, especially those that have not received a marketing granted order from the FDA","1/5/26-Referred to the House Industries & Professional Activities Subcommittee; Additionally referred to the House State Administration Budget Subcommittee and the House Commerce Committee"]
["Florida","Vapor Products","SB980","Provides civil and criminal penalties for retail tobacco products dealers that advertise, promote, or display for sale non-FDA authorized nicotine dispensing devices","Died in committee"]
["Florida","Tax/HNB","SB754","Redefines \"tobacco products\" to include heated tobacco products for the purpose of taxation by not taxing them as cigarettes","1/12/26-Reported Favorably in Senate Regulated Industries Committee; Now moves to the Finance and Tax Committee"]
["Florida","Tax/HNB","HB377","Redefines \"tobacco products\" to include heated tobacco products for the purpose of taxation by not taxing them as cigarettes","3/13/26-Died in Committee"]
["Georgia","Tax/Vapor","HB84","Taxes consumable vapor products at 15% of the wholesale cost price","4/2/26 General Assembly adjourned sine die--bill did not advance"]
["Georgia","Tax/Cigarette","HB83","Increases the cigarette tax from $.37 to $.57 per 20-pack","4/2/26 General Assembly adjourned sine die--bill did not advance"]
["Georgia","Tax/Cigarette","HB96","Increases the cigarette tax from $.37 to $1.37 per 20-pack; and provides an annual adjustment based on the national average tax on cigarettes","4/2/26 General Assembly adjourned sine die--bill did not advance"]
["Georgia","Vapor Products","HB958","Requires manufacturers of vapor products sold in the state to (1) disclose a list of each ingredient in the product in descending order of weight, (2) provide a statement regarding the effects on human health, and (3) by January 1, 2027, post the ingredients list on the manufacturer’s website, with annual updates.","4/2/26 General Assembly adjourned sine die--bill did not advance"]
["Georgia","Flavor Ban/Vapor","HB959","Prohibits the sale of any flavored consumable vaping product.","4/2/26 General Assembly adjourned sine die--bill did not advance"]
["Georgia","Tax/Cigarette, Tax/OTP, Tax/Vapor","SB520","Increases the tax on cigarettes from $.37 to $1.96 per pack, to be revised annually by the inflation rate of the prior year. The bill taxes the following products at 28% of the wholesale cost price: cigars, loose or smokeless tobacco, consumable vapor products, and vapor devices that contain any consumable vapor product (those not intended to be reused or refilled).","4/2/26 General Assembly adjourned sine die--bill did not advance"]
["Hawaii","Vapor Products","SB2175/HB2121","Bans disposable vapor products effective January 1, 2026.","HB2121 reported that the Judiciary Committee deferred the measure on 4/7/26."]
["Hawaii","Preemption","HB1563","Repeals state preemption and allows local political jurisdictions to increase the tax on cigarettes and tobacco products with local voter approval","On 3/10/26 the bill referred to two committees jointly: Health & Human Services(HHS) and Energy & Intergovernment Affairs(EIG) "]
["Hawaii","Vapor Products","SB2410","Allow only vapor products that have received a FDA PMTA MGO to be sold","House version passed the House Judiciary Committee on 2/25/26."]
["Hawaii","Flavor Ban/Tobacco","HB1512/SB2384","Ban sale of all flavored tobacco products effective January 1, 2027","Referred to House Health Committee on 1/26/26"]
["Hawaii","Vapor Products","HB1573","Creates a vapor directory and allows only vapor products that have receied FDA PMTA Marketing Granted Orders to be on the directory.","The bill passed the Senate Health and Consumer Protection Committees. The bill referred to the Judicial and Ways & Means Committees."]
["Illinois","Directory","SB2231","Mandates vapor product manufacturers to register their products with the Illinois Department of Revenue by submitting compliance affidavits that include a PMTA application has been filed with the FDA and includes penalties for non-compliance.","Carry over to 2026 Session"]
["Illinois","Directory","HB2634","Creates a vapor directory by certifying the vapor product marketed in the U.S. on or before August 8, 2016, and the manufacturer submitted a PMTA for the vapor product to the FDA on or before September 9, 2020 and the application was accepted.","Carry over to 2026 Session"]
["Illinois","Tax/OTP, Tax/Vapor","SB2338","Increases the tax rate on other tobacco products from 36% to 45% of the wholesale price.","Carry over to 2026 Session"]
["Illinois","Tax/OTP","HB3606","Increases the tax rate on other tobacco products from 36% to 45% of the wholesale price.","Carry over to 2026 Session"]
["Illinois","Flavor Ban/Vapor, Tax/Vapor","HB3191","Prohibits flavored electronic cigarettes and imposes a tax on e-cigarettes equivalent to that of traditional cigarettes ($2.98 per e-cigarette) effective January 1, 2026.","Carry over to 2026 Session"]
["Illinois","Tax/OTP, Tax/Vapor, Tax/ANP","HB2755 (Budget Bill)","Expands the definition of tobacco products and increases the tax of these products to 45% of the wholesale price.  Starting July 1, 2025, this tax will apply to nicotine pouches (currently no tax), moist snuff (currently 30-cents per oz.), vapor products (currently 15%).","6/16/25- Signed by Governor; Adopted; Effective July 1, 2025"]
["Illinois","Miscellaneous","HB4250","Amends the Tobacco Products Tax Act of 1995. Provides that, beginning on July 1, 2026, it shall be unlawful for any person to engage in business as a remote retail seller without first having obtained a license to do so from the Department of Revenue.","1/14/26-Referred to House Rules Committee"]
["Illinois","Flavor Ban/Tobacco, Flavor Ban/Vapor, Flavor Ban/ANP","SB3148","Prohibits the sale of all flavored tobacco products, including menthol.","3/5/26-Remains in Senate Executive Subcommittee on Tobacco"]
["Illinois","Directory","SB3244","Creates a vapor product directory by requiring manufacturers to attest that a FDA PMTA application has been submitted in a timely manner (no date currently provided). The Department of Revenue will publish the directory. ","3/5/26-Remains in Senate Executive Subcommittee on Tobacco"]
["Illinois","Miscellaneous","HB4652","Requires a producer that sells an electronic smoking device to implement and finance an electronic smoking device stewardship program, no later than 2 years after the effective date of the Act, through a producer responsibility organization that is approved by the Environmental Protection Agency. Requires a producer responsibility organization to submit an electronic smoking device stewardship plan to the Agency for approval no later than 2 years after the effective date of the Act. Establishes requirements regarding fees collected from participating producers. Sets forth procedures regarding approval of stewardship plans. Prohibits, beginning 2 years after the effective date of the Act, a producer from selling, offering for sale, distributing, or importing for sale an electronic smoking device unless the producer is in an approved producer responsibility organization in compliance with the Act, with a civil penalty of up to $10,000 for a violation.","2/17/26-Assigned to House Executive Committee"]
["Illinois","Miscellaneous","SB2393","As amended, requires that, by January 1, 2027, all municipalities and counties in Illinois must enact regulations governing the retail sale of nicotine-containing products near schools and day care centers within their respective jurisdictions. If a municipality or county fails to implement such regulations by the deadline, the Illinois Department of Revenue will be prohibited from issuing licenses for the sale of nicotine-containing products within 1,000 feet of a school or day care center in those areas. However, existing retailers or distributors operating before January 1, 2027, may retain or renew their licenses unless the nearby school principal or day care owner formally objects in writing. This bill is currently awaiting a second reading in the Senate as of April 2, 2026.","4/15/26-Passed Senate and moved to the House"]
["Indiana","Miscellaneous","HB1402","Increases the required distance between tobacco and vaping businesses and schools from 1,000 feet to 3520 feet. Does not apply to  businesses operating before 7/1/26","2/27/26 Failed on adjournment"]
["Indiana","Miscellaneous","SB185","Contains language to prohibit the sale and distribution of e-liquids manufactured in or imported from a foreign adversary; provides for the suspension of a sales certificate (license) if the certificate holder's employees violate identification requirements three or more times in one year; requires wholesalers to obtain a tobacco sales certificate","3/12/26 Signed by the Governor"]
["Indiana","Miscellaneous","HB1052","Contains language that requires wholesalers to have a sales certificate to sell tobacco products and electronic cigarettes.  The certificate is issued only to a person who operates from a permanent building that is used for the wholesale distribution of tobacco products and electronic cigarettes. Provides for the suspension of a retail sales certificate (license) if the certificate holder's employees violate identification requirements three or more times in one year;","2/26/26 Signed by the Speaker                        3/5/26 Signed by the President Pro Tempore"]
["Indiana","Miscellaneous","SB144","Changes penalties for selling tobacco, vapor or nicotine products to a person less than 21 years of age; amended to prohibit advertising of an e-liquid or a vapor product by any medium within 1,000 feet of school property","3/5/26 Signed by the Governor"]
["Iowa","Tax/Vapor, Tax/ANP","SF638 ","Regulates alternative nicotine products and vapor products, adds “nicotine analog” to the definitions of these products, and imposes a tax of 10% of the wholesale sales price. ","1/12/26 Assigned to a sub-committee of Senate Ways and Means"]
["Iowa","Tax/Vapor, Tax/ANP","HF2011","Regulates alternative nicotine products and vapor products, adds “nicotine analog” to the definitions of these products, and imposes a tax of 10% of the wholesale sales price. ","1/15/26 Re-referred to the House Ways and Means Committee"]
["Iowa","Tax/HNB","HF1035 (formerly HSB321)","Defines a “heated tobacco product” as a cigarette and imposes a tax of 3.4 cents per cigarette (68 cents per 20 pack).","2/25/26 Meeting of the subcommittee of  the House Ways and Means Committee--cancelled"]
["Iowa","Tax/HNB","SSB1212","Defines a “heated tobacco product” as a cigarette and imposes a tax of 3.4 cents per cigarette (68 cents per 20 pack).","Carried over to the 2026 session"]
["Iowa","Tax/Cigarette, Tax/Vapor, Tax/OTP","HF2676 (Governor's Bill--formerly HSB694)","Proposes to increase the cigarette tax from $1.36 to $2.01, implement a vapor tax at 15% of the retail sales price, and increase the OTP tax from 50% to 55% of the wholesale sales price. Changes the tax on snuff from $1.19 per ounce to 55% of the wholesale sales price; caps the cigar tax at $.55 per cigar. Provides for an inventory tax on all products.","2/17/26 Passed from the House Health and Human Services Committee as substituted   2/23/26 Committee report approved"]
["Iowa","Tax/Cigarette, Tax/Vapor, Tax/OTP","SSB3145","Proposes to increase the cigarette tax from $1.36 to $2.01, implement a vapor tax at 15% of the retail sales price, and increase the OTP tax from 50% to 55% of the wholesale sales price. Changes the tax on snuff from $1.19 per ounce to 55% of the wholesale sales price; caps the cigar tax at $.55 per cigar. Provides for an inventory tax on all products.","2/19/26 Failed in the Senate Health and Human Services Committee"]
["Iowa","Tax/Cigarette, Tax/Vapor, Tax/OTP","SSB3130 (Governor's Bill)","Proposes to increase the cigarette tax from $1.36 to $2.01, implement a vapor tax at 15% of the retail sales price, and increase the OTP tax from 50% to 55% of the wholesale sales price. Changes the tax on snuff from $1.19 per ounce to 55% of the wholesale sales price; caps the cigar tax at $.55 per cigar. Provides for an inventory tax on all products.","2/10/26 Introduced and referred to the House Health and Human Services Committee"]
["Iowa","Tax/Cigarette, Tax/Vapor, Tax/OTP, Tax/ANP","HF2406","Increases the cigarette tax from $1.36 to $2.86 per 20-pack. Beginning January 1, 2027, the bill directs the Department of Revenue (department) to determine the average retail price of cigarettes by surveying cigarette retailers and vendors statewide, the results of which will be used to calculate the inflation adjustment for the calendar year. Beginning January 1, 2029, and annually thereafter, the department shall adjust the cigarette tax rate based on the inflation rate calculated from the annual survey. In addition, the bill taxes tobacco products (including cigars and snuff), alternative nicotine products (ANPs), and vapor products at 50% of the wholesale sales price, with a minimum tax of $2.86. Further, the bill limits the number of separately consumable products in a package of ANPs to twenty. It also provides for an inventory tax for cigarettes and tobacco products (including ANPs, and vapor products).","2/11/26 Introduced and referred to the House Ways and Means Committee"]
["Iowa","Tax/Cigarette, Tax/Vapor, Tax/OTP, Tax/ANP","HF2664","Increases the cigarette tax from $1.36 to $2.86, taxes vapor products at the OTP rate of 50% of the wholesale sales price, and provides for an inventory tax on cigarettes and vapor products","2/23/26 Introduced and referred to the House Ways and Means Committee"]
["Iowa","Tax/Vapor, Tax/ANP","SF2480 (formerly SSB3193)","Expands the definition of alternative nicotine products (ANPs) and vapor products to include nicotine analogs and amends existing statutes to ensure ANPs and vapor products are subject to the same regulatory, licensing, and reporting requirements as traditional tobacco products. The bill imposes a tax of 5 cents per container (up to 20 units) of ANPs and 5 cents per milliliter of nicotine solution for vapor products"," 4/15/26 The Senate Committee on Appropriations recommended passage"]
["Kansas","Licensing","SB355","Amends the Kansas Cigarette and Tobacco Products Act to expand regulatory oversight to include vapor products alongside traditional cigarettes and tobacco products. Requires all manufacturers of vapor products to obtain a state-issued license with requirements. This bill passed the Senate as amended on February 11, 2026. The amendments include prohibiting the sale of vapor products marketed to children (cartoon characters, celebrities, etc.) and increasing the license fee for manufacturers to $2,500. The bill now heads to the House Committee on Federal and State Affairs.","Failed due to adjournment"]
["Kansas","Tax/Vapor","HB2783","Increases the tax rate on electronic cigarettes from $0.05 to $0.15 per milliliter of consumable material used in vapor products. This bill has been referred to the House Taxation Committee on February 18, 2026. ","Failed due to adjournment"]
["Kentucky","Licensing","SB245","Expands the licensing and enforcement framework for the retail sale of tobacco, nicotine, and vapor products; empowers the Department of Alcoholic Beverage Control to confiscate alternative nicotine products, tobacco products, or authorized vapor products if a business operates without a license.  ","4/10/26 Signed by the Governor "]
["Louisiana","Licensing","HB623","Provides for a three-tier system of permitting for the producers, manufacturers, and wholesalers of tobacco and vapor products.","3/9/26-Referred to House Judiciary Committee"]
["Louisiana","Miscellaneous","HB303","prohibits the sale of vapor products near schools","3/9/26-Referred to House Judiciary Committee"]
["Louisiana","Miscellaneous","HB782","Expands the definitions of 'alternative nicotine product' and 'vapor product' to include 'nicotine analogue,' which is defined as any substance with a chemical structure or effect on the central nervous system similar to or greater than nicotine and also increases annual permit fees for retail dealers (from $25 to $100), vending machine operators (from $75 to $300), vending machines (from $5 to $20 per machine), and wholesale dealers (from $75 to $100)","4/13/26-Referred to Senate Judiciary B Committee"]
["Maine","Tax/Cigarette","LD1658 (HP1099)","Increases the cigarette tax from $2.00 to $3.00 per pack (imposes a floor tax) and the smokeless tobacco tax from $2.02/oz. to $3.03/oz. and the OTP tax (including vapor products/nicotine pouches) from 43% to 65% of the cost price; specifies that the definition of tobacco products includes products with synthetic nicotine; reduces the discount rate to 0.77% on stamps with a face value of 150 mills","1/7/26 Hearing in the Joint Committee on Health and Human Services; an amendment was proposed to remove the tax increases (given the tax increases previously adopted in LD210)      1/21/26 Committee work session--voted \"ought to pass as amended\" to remove the tax language"]
["Maine","Vapor Products","LD754 (SP262)","Would have prohibited the sale, use, and possession of single-use electronic cigarettes and provided that the Department of Environmental Protection would convene a stakeholder group to review extended producer responsibility options for all batteries","1/27/26 Designated as \"ought not to pass\""]
["Maine","Vapor Products","LD1519 (HP1004)","Requires that, on or before November 1, 2027, a producer of electronic smoking devices, individually, collectively or through a stewardship organization, must submit to the Department of Environmental Protection for review and approval a plan for the establishment of a stewardship program to manage unwanted electronic smoking devices sold by the producer at the end of the device's life. The program must include a collection system that is convenient and adequate to serve rural and urban areas; provide for other requirements regarding collection locations and participants; require a financial incentive with a minimum value of $2.00 for each unwanted ESD returned (maximum of 2 devices in  single day); and within 3 years, all retailers must participate as collection locations. One hundred and eighty days after a stewardship plan is approved by the department, a producer of ESDs may not sell or offer for sale in the State an ESD unless the producer participates in an ESD stewardship program in accordance with an approved stewardship plan","4/14/26 Enacted in the House and Senate"]
["Maryland","Licensing","SB249","Requires an additional license to manufacture, distribute, or sell electronic smoking devices","4/13/26 Passed the House and returned to the Senate"]
["Maryland","Preemption","SB279 (same as HB918)","Authorizes the city of Baltimore to implement its own laws (preemption repeal) regulating the sale of tobacco and nicotine products, including licensure and enforcement; temporarily halts new licensure authorizations between 10/1/26 and 10/1/27","4/13/26 Passed the House and returned to the Senate"]
["Maryland","Preemption","HB918 (same as SB279)","Authorizes the city of Baltimore to implement its own laws (preemption repeal) regulating the sale of tobacco and nicotine products","4/13/26 Passed the House; General Assembly adjourned; bill failed to move to the Senate"]
["Maryland","Tax/Vapor","HB1576","Increases the tax rates on (1) electronic smoking devices from 20 % to 30% of the taxable price and  (2) vaping liquid sold in a container that contains 5 milliliters or less of vaping liquid from 60% to 90% of the taxable price.","4/13/26 General Assembly adjourned--bill failed to advance"]
["Massachusetts","Tax/Cigar, Tax/Cigarette","HB3074 (same as SB2020)","Increases the cigarette tax to $4.51 per 20-pack (currently $3.51) and the tax on cigars and smoking tobacco to 80% of wholesale (currently 40%). The bill calls for an inventory tax on cigarettes. ","9/29/25 Hearing in the Joint Committee on Revenue          12/18/25 Reporting date extended to 2/20/26"]
["Massachusetts","Tax/Cigar, Tax/Cigarette","SB2020 (same as HB3074)","Increases the cigarette tax to $4.51 per 20-pack (currently $3.51) and the tax on cigars and smoking tobacco to 80% of wholesale (currently 40%). The bill calls for an inventory tax on cigarettes. ","Carried over to the 2026 session"]
["Massachusetts","Miscellaneous, Nicotine Pouch","HB3075 (same as SB1949)","Amends the definition of “smokeless tobacco” to include any product containing, made from, or derived from tobacco or nicotine and intended for human consumption without combustion (including nicotine pouches).  Taxes nicotine pouches at 210% of the wholesale price.","9/29/25 Hearing in the Joint Committee on Revenue          12/18/25 Reporting date extended to 2/20/26"]
["Massachusetts","Miscellaneous, Nicotine Pouch","SB1949 (same as HB3075)","Amends the definition of “smokeless tobacco” to include any product containing, made from, or derived from tobacco or nicotine and intended for human consumption without combustion (including nicotine pouches).  Taxes nicotine pouches at 210% of the wholesale price.","Carried over to the 2026 session"]
["Massachusetts","Tax/ANP","SB1945 (same as HB3067)","Taxes oral nicotine products at $2.00 per ounce","Carried over to the 2026 session"]
["Massachusetts","Tax/ANP","HB3067 (same as SB1945)","Taxes oral nicotine products at $2.00 per ounce","9/29/25 Hearing in the Joint Committee on Revenue          12/18/25 Reporting date extended to 2/20/26"]
["Massachusetts","Tobacco Free Generation","SB1568 (formerly SD1317)","Proposes to create a nicotine-free generation by prohibiting the sale of tobacco products to individuals born on or after January 1, 2006","12/18/2025 Study Order S2888 reported favorably from the Joint Committee on Public Health              "]
["Massachusetts","Tobacco Free Generation","HB2562 (formerly HD2372)","Proposes to create a nicotine-free generation by prohibiting the sale of tobacco products to individuals born on or after January 1, 2006","Carried over to the 2026 session"]
["Massachusetts","Miscellaneous","SB1567 (formerly SD1234)","Restricts the sale of tobacco products to adult-only retail tobacco stores and smoking bars to protect youth, while allowing for stricter local regulations.","12/18/2025 Study Order S2888 reported favorably from the Joint Committee on Public Health              "]
["Massachusetts","Miscellaneous","HB2419 (formerly HD2806)","Provides that Boards of Health in cities and towns shall not have the power to ban the sale of legal tobacco products by authorized stores, establishments, and any other entities legally allowed to sell tobacco in the Commonwealth and within the existing by-laws of the community, wholesale or retail, without receiving the approval of town meeting or city council. ","Carried over to the 2026 session"]
["Massachusetts","Miscellaneous","HB2379 (same asSB1498)","Relates to tobacco harm reduction—exempt from the flavor ban any tobacco product that receives an order from the US FDA","Carried over to the 2026 session"]
["Massachusetts","Miscellaneous","SB1498 (same as HB2379)","Relates to tobacco harm reduction—exempt from the flavor ban any tobacco product that receives an order from the US FDA","12/18/2025 Study Order S2888 reported favorably from the Joint Committee on Public Health              "]
["Massachusetts","Miscellaneous","HB2482 ","Bans internet sales of tobacco products","10/27/25 Reported favorably from the Joint Committee on Public Health                              Carried over to the 2026 session"]
["Massachusetts","Miscellaneous","SB1528","Repeals the state menthol ban","12/4/2025 Study Order S2790 reported favorably from the Joint Committee on Public Health              12/11/25 Discharged to the Committee on Senate Rules"]
["Massachusetts","Miscellaneous","HD4390","Seeks to restore all rights and privileges to adults aged 18 and older, including tobacco use.  The bill amends General Law to read “No person under 18 years of age shall purchase, attempt to purchase, possess, or use tobacco products. No person or establishment shall sell, deliver, or furnish tobacco products to a person under 18 years of age.”","Carried over to the 2026 session"]
["Massachusetts","Preemption","HB330 ","Clarifies a consistent statewide minimum age for the sale and purchase of adult-use products, including tobacco products. The bill “shall preempt, supersede, or nullify any local prohibition or restriction on the purchase or sale” of adult-use products, including tobacco products, based on an individual’s age or date or year of birth that differs from the statewide minimum age, including but not limited to any local law that prohibits or restricts the sale of adult-use products to persons who have reached the age of 21 or to persons who were born after a particular date or year","1/20/26 Ordered to third reading"]
["Massachusetts","Preemption","SB221 ","Clarifies a consistent statewide minimum age for the sale and purchase of adult-use products, including tobacco products. The bill “shall preempt, supersede, or nullify any local prohibition or restriction on the purchase or sale” of adult-use products, including tobacco products, based on an individual’s age or date or year of birth that differs from the statewide minimum age, including but not limited to any local law that prohibits or restricts the sale of adult-use products to persons who have reached the age of 21 or to persons who were born after a particular date or year","10/20/25 Hearing in the Joint Committee on Consumer Protection and Professional Licensure                          Carried over to the 2026 session"]
["Michigan","Tax/Vapor, Tax/ANP, Tax/Cigarette","Budget Bill","Governor Whitmer presented her FY27 Budget Recommendation on February 11, 2026. The proposal includes several tobacco and vapor tax increases: Cigarette tax increase of $1.00 per pack (from $2.00 per pack to $3.00 per pack); OTP increase of 25% of the wholesale price (from 32% to 57%); Imposes a new tax of 57% of the wholesale price on vapor products and alternative nicotine products. ","2/11/26-Introduced"]
["Michigan","Licensing","SB462","Requires a license to sell tobacco and nicotine products","12/18/25- Passed Senate and moved to the House; Referred to House Regulatory Reform Committee"]
["Michigan","Tax/Vapor, Tax/ANP","SB582","Imposes new taxes on alternative nicotine products (oral nicotine pouches) and vapor products at 32% of the wholesale price effective January 1, 2026. ","9/24/25-Introduced and referred to Senate Appropriations Committee"]
["Michigan","Licensing","HB5369","Temporarily exempts certain existing tobacco and nicotine retailers from licensure requirements while their applications are pending, was considered in the House Regulatory Reform Committee on March 19, 2026.","3/19/26- Considered in House Regulatory Reform Committee"]
["Minnesota","Miscellaneous","SF1307","Requires retailers to offer for sale at least one nicotine replacement therapy product.","Carried over to the 2026 session"]
["Minnesota","Miscellaneous","SF1717 (same as HF1022)","Modifies the definitions of moist snuff and tobacco products; removes most snuff from the definition of tobacco products, thereby excluding moist snuff from the OTP tax. ","Carried over to the 2026 session"]
["Minnesota","Miscellaneous","HF1022 (same as SF1716)","Modifies the definitions of moist snuff and tobacco products; removes most snuff from the definition of tobacco products, thereby excluding moist snuff from the OTP tax. ","Carried over to the 2026 session"]
["Minnesota","Miscellaneous","SF2649","Requires cigarette retailers to advertise lung cancer screening resources at the point of sale and allocates funds for this initiative in fiscal year 2026.","Carried over to the 2026 session"]
["Minnesota","Flavor Ban/Tobacco","HF2448","Prohibits local units of government from banning sales of flavored tobacco products.","Carried over to the 2026 session"]
["Mississippi","Tax/Cigarette, Tax/OTP, Tax/Vapor","HB145","Increases tax rates as follows: Increases the cigarette tax by 20 cents per pack; Increases the OTP tax rate to 16% of the manufacturer's list price (currently 15%); Taxes vapor products at 16% of the manufacturer's list price;","1/7/26-Introduced and referred to House Ways and Means Committee"]
["Mississippi","Vapor Products","HB1151","Expands state law regulating vapor products to include \"nicotine-adjacent products\" and prohibits their sale to anyone under 21 years of age. ","2/3/26-Died in Committee"]
["Mississippi","Vapor Products","SB2557","Expands state law regulating vapor products to include \"nicotine-adjacent products\" and prohibits their sale to anyone under 21 years of age. ","3/3/26-Died in Committee"]
["Mississippi","Directory","HB1345","Establishes administrative procedures for the forfeiture of ENDS products and cigarettes seized for violating state directory laws.","3/9/26- Returned for concurrence"]
["Mississippi","Tax/Cigarette","HB4043","Imposes a new 50% tax on cigarette sales at wholesale and retail.","2/24/26-Died in committee"]
["Missouri","Tax/Cigarette, Tax/OTP, Tax/Vapor, Tax/ANP","HB2535","Increases the cigarette tax by 5 mills per cigarette ($.10 per pack of twenty). The bill amends the definition of tobacco products to include alternative nicotine products (ANP) and vapor products. It taxes these products and tobacco paraphernalia at 10% of the invoice price of the manufacturer or distributor. Furthermore, it imposes an additional 2% tax on tobacco products (current rate of 10%).","4/7/26 Passed in the House Veterans and Armed Forces Committee                         4/8/26 Reported out of committee"]
["Missouri","Preemption","SB1064","Provides that the state preempts the field of regulating the sale of tobacco products, alternative nicotine products, and vapor products. In addition, the provisions of sections 407.924 to 407.934 shall supersede any local laws, ordinances, orders, rules, or regulations enacted by a county, municipality, or other political subdivision to regulate the sale of tobacco products, alternative nicotine products, or vapor products. However, local laws or ordinances in effect as of 1/1/26 shall not be preempted.","4/14/26 On the calendar--Bills for Perfection"]
["Missouri","Preemption","HB2085","Provides that the state preempts the field of regulating the sale of tobacco products, alternative nicotine products, and vapor products including, but not limited to, local ordinances dealing with ingredients, setting the age to sell or purchase over twenty-one years of age, licensing bans, and product bans, and the provisions of sections 407.924 to 407.934 shall supersede any local laws, ordinances, orders, rules, or regulations enacted by a county, municipality, or other political subdivision to regulate the sale of tobacco products, alternative nicotine products, or vapor products. However, local laws or ordinances in effect as of 1/1/26 shall not be preempted.","4/8/26 Voted as \"do pass\" by the Senate General Laws Committee"]
["Missouri","Preemption","HB2132","Repeals state preemption and allows local political jurisdictions to increase the tax on cigarettes and tobacco products with local voter approval","1/8/26 Read a second time"]
["Missouri","Tax/Cigarette","HB1856","Increases the cigarette tax from $0.17 per pack of 20 cigarettes to $0.27 per pack (with voter approval)","1/8/26 Read a second time"]
["Missouri","Tax/Cigarette","HB3133","Increases the cigarette tax from $0.17 per pack of 20 cigarettes to $1.50 per pack (with voter approval)","1/28/26 Introduced "]
["Missouri","Directory, Licensing, Vapor Products","HB3206","Proposes that alternative nicotine products (e.g. nicotine pouches) and vapor products be taxed at the current other tobacco products (OTP) rate of 10% of the wholesale invoice price. The bill also expands licensing requirements, mandating that manufacturers, wholesalers, and retailers of cigarettes, ANPs, vapor products, and tobacco products obtain appropriate licenses to distribute and sell these items. Furthermore, the bill defines ANPs to include nicotine analogues, mandates unannounced retail compliance inspections, and enhances penalties for violations. For vapor product manufacturers, the bill provides a detailed licensing and certification process, including submission of product lists and compliance attestations. DS","2/4/26 Introduced "]
["Montana"]
["Nebraska","Flavor Ban/Vapor","LB285","Prohibits the sale of flavored vapor products. Provides an exemption for the flavors of tobacco and menthol.","Failed due to adjournment"]
["Nebraska","Tax/ANP","LB125","Imposes a tax on alternative nicotine products at 20% of the purchase price.","Failed due to adjournment"]
["Nebraska","Tax/Cigar","LB212","Requires licensure of persons engaged in remote sales of covered tobacco products under the Tobacco Products Tax Act,","2/5/26-Passed final reading by a vote of 49-0"]
["Nebraska","Miscellaneous","LB688","Prohibits the advertising of any electronic smoking device.","Failed due to adjournment"]
["Nebraska","Tax/Vapor","LB712","Increases the tax on electronic smoking devices from 10% of the purchase price to 40 % of the purchase price.","Failed due to adjournment"]
["Nebraska","Tax/Cigarette","LB170","Amendment filed to increase the tax on cigarettes from 64 cents to $1.36 per pack.  At this time the amendment has not been voted on.","Failed due to adjournment"]
["Nebraska","Tax/Cigarette","LB1124","Increases the tax on cigarettes from 64 cents per pack to $1.64 per pack.","3/4/26-Failed"]
["Nebraska","Vapor Products","LB1254","Prohibits the sale of electronic cigarettes without a child safety feature.","Failed due to adjournment"]
["Nebraska","Tax/Cigarette","LB1238","Changes the cigarette tax from a fixed per-pack amount to a rate of 30% of the purchase price paid by the retail dealer.","Failed due to adjournment"]
["New Hampshire","Tax/Cigarette","HB1596","Increases the tax on cigarettes and little cigars from $1.78 to $2.80 on a 20-pack","2/4/26 Majority report in the House Ways and Means Committee; bill designated as \"inexpedient to legislate.\"                        "]
["New Jersey","Vapor Products","A1813 (same as S3372)","The bills would prohibit the delivery sale of vapor products to any person under the age of 21. Further, the bills would require that upon delivery of a vapor product to a residence, a signature is obtained by a person who is at least 21 years old. Would be effective 180 days after approval","12/18/25 Substituted for S3372, passed both Houses                1/12/26 Enacted"]
["New Jersey","Vapor Products","S681","Requires producers of electronic cigarettes (e-cigarettes) and their component parts to form a producer responsibility organization (PRO) and develop and implement a plan to provide for the sound disposal of e-cigarettes","1/13/26 Introduced and referred to the Senate Environment and Energy Committee"]
["New Jersey","Miscellaneous","S2978","Prohibits sale of tobacco products and electronic smoking devices at pharmacies and certain businesses with on-site pharmacies.","1/13/26 Introduced and referred to the Senate Health, Human Services and Senior Citizens Committee"]
["New Jersey","Miscellaneous","S2975","Increases penalties for retail sales violations.","1/13/26 Introduced and referred to the Senate Health, Human Services and Senior Citizens Committee"]
["New Jersey","Flavor Ban/Tobacco, Flavor Ban/ANP","A3703","Prohibits the sale of all flavored cigarettes, including menthol, and flavored oral nicotine pouches and non-premium cigars","1/13/26 Introduced and referred to the Assembly Health Committee"]
["New Jersey","Flavor Ban/Tobacco, Flavor Ban/ANP","S2979","Prohibits the sale of all flavored cigarettes, including menthol, and flavored oral nicotine pouches and non-premium cigars","1/13/26 Introduced and referred to the Senate Health, Human Services and Senior Citizens Committee"]
["New Jersey","Tax/Cigar","A1046 (same as S3554)","Caps the tax on cigars at 50 cents per cigar","1/13/26 Introduced and referred to the Assembly Health Committee"]
["New Jersey","Tax/Cigar","S3554 (same as A1046)","Caps the tax on cigars at 50 cents per cigar","2/19/26 Introduced and referred to the Senate Health, Human Services and Senior Citizens Committee"]
["New Jersey","Tax/Cigarette","A3722","Phases in cigarette tax increases per 20 pack: 7/1/24 to $3.25, 7/1/25 to $3.50, 7/1/26 to $3.75, 7/1/27 to $4.00","1/13/26 Introduced and referred to the Assembly Health Committee"]
["New Jersey","Miscellaneous","A1554","Increases the minimum markup rate for retailers selling cigarettes from 8% to 16%. ","1/13/26 Introduced and referred to the Assembly Consumer Affairs Committee"]
["New Jersey","Miscellaneous","A425 (same as A4033)","Increases penalties for retail sales violations.","1/13/26 Introduced and referred to the Assembly Health Committee"]
["New Jersey","Miscellaneous","S4033 (same as A425)","Increases penalties for retail sales violations.","3/19/26 Introduced and referred to the Senate Health, Human Services and Senior Citizens Committee"]
["New Jersey","Miscellaneous","A967","Prohibits sale of tobacco products and electronic smoking devices at pharmacies and certain businesses with on-site pharmacies.","1/13/26 Introduced and referred to the Assembly Health Committee"]
["New Jersey","Miscellaneous","A2508","Requires an official authorized by the Office of the Attorney General or the Department of Health, including any county or municipal law enforcement agency, to inspect retail cigarette and vapor product dealers at least twice annually for violations of current State law regarding cigarettes and vapor products that have a characterizing flavor; also requires the official to perform a follow-up inspection within three months following a violation","1/13/26 Introduced and referred to the Assembly Health Committee"]
["New Jersey","Miscellaneous","A4572","Significantly increases civil penalties for the sale of tobacco and vapor products to a person under age 21—first violation from $250 to $10,000; second violation from $500 to $20,000; third and subsequent violations from $1,000 to $20,000. Further violations could lead to license suspension or revocation. The bill amends the definition of vapor product to include any refillable or single-use device","3/10/26 Introduced and referred to the Assembly Health Committee"]
["New Jersey","Tax/OTP, Tax/Cigar, Nicotine Pouch","S4012","Increases the tax on OTP from 30% to 50% of the wholesale price, on moist snuff from $.75 to $1.50 per ounce, and requires an inventory tax; amends the definition of a “tobacco product” to explicitly identify oral nicotine pouches among the tobacco products currently subject to the tobacco wholesale tax.","3/19/26 Introduced and referred to the Senate Health, Human Services and Senior Citizens Committee"]
["New Mexico","Tax/OTP","SB21","Increases the tax on most tobacco products from 25% to 40% of the wholesale price.","Failed due to adjournment"]
["New York","Advertising","A36","Amends the Public Health Law to increase the civil penalty for violations of existing law regarding tobacco product advertisements near schools. (The first violation increases from $500 to $5,000; the second and subsequent violations increase from $1,000 to $10,000.) The bill provides for quarterly, random retail compliance inspections.","1/7/26 Referred to  the Assembly Committee on Health"]
["New York","Directory","A273","Prohibits the sale or distribution of vapor products lacking FDA PMTA authorization.","1/7/26 Referred to  the Assembly Committee on Health"]
["New York","Tax/Cigar","S93","Amends tax law to tax cigars and premium cigars at 75% of the wholesale price or $.50, whichever is less.","1/7/26 Referred to  the Senate Committee on Budget and Revenue"]
["New York","Tax/Cigar","A5284B (same as S2133)","Amends tax law to tax premium cigars at 75% of the wholesale price or $.50, whichever is less. Defines premium cigars","3/11/26 Amended and recommitted to  the Assembly Committee on Ways and Means"]
["New York","Tax/Cigar","S2133 (same as A5284a)","Amends tax law to tax cigars and premium cigars at 75% of the wholesale price or $.50, whichever is less.","3/12/26 Recommited to  the Senate Committee on Budget and Revenue"]
["New York","Vapor Products","A100","Requires electronic cigarette packaging to include a warning that the product may pose an explosion hazard.","1/7/26 Referred to  the Assembly Committee on Health"]
["New York","Advertising, Vapor Products","A147","Requires companies that sell electronic cigarettes to disclose their online advertising expenditures from the previous fiscal year","1/7/26 Referred to  the Assembly Committee on Health"]
["New York","Tax/OTP, Tax/Vapor","A274","Increases the OTP tax from 75% to 129% (including snuff) and increases the tax on the retail sale of vapor products from 20% to 48%","1/7/26 Referred to the Assembly Committee on Ways and Means"]
["New York","Nicotine Pouch","A141-A (same as S443)","Defines and includes nicotine pouches in the Public Health Law that regulate tobacco products and vapor products. The bill includes oral nicotine pouches in the prohibition against selling or distributing any flavored vapor product intended to be used for the consumption of nicotine","1/7/26 Referred to the Assembly Committee on Health"]
["New York","Nicotine Pouch","S443-B(same as A141)","Defines and includes nicotine pouches in the Public Health Law that regulate tobacco products and vapor products. The bill includes oral nicotine pouches in the prohibition against selling or distributing any flavored vapor product intended to be used for the consumption of nicotine","1/7/26 Referred to the Senate Committee on Health"]
["New York","Vapor Products","A884","Provides that every package containing a vapor product sold or offered for sale shall be designed by the DOH and such package shall include printed thereon or attached thereto a health warning and disclaimer label designed by the DOH","1/7/26 Referred to  the Assembly Committee on Health"]
["New York","Vapor Products","A603","Requires the state DOH to establish nicotine levels for e-cigarettes and e-liquids which automatically taper in nicotine strength and at certain time intervals; requires manufacturers to manufacture or cause to be sold in the state e-cigarettes and e-liquid products which automatically taper in nicotine strength and at certain time intervals as determined by the DOH.","1/7/26 Referred to the Assembly Committee on Health"]
["New York","Vapor Products","A671","Requires a prescription from a licensed physician to obtain electronic cigarettes, which would be only available through an individual or entity licensed to operate as a pharmacy ","1/7/26 Referred to the Assembly Committee on Health"]
["New York","Tax/Cigarette","A657 (same as S1981)","Increases the cigarette tax to $6.24 per twenty pack (currently $5.35)","1/7/26 Referred to the Assembly Committee on Ways and Means"]
["New York","Tax/Cigarette","S1981 (same as A657)","Increases the cigarette tax to $6.24 per twenty pack (currently $5.35)","1/7/26 Referred to the Senate Committee on Budget and Revenue"]
["New York","Vapor Products","S902 (same as A4593)","Relates to the sale, manufacture and distribution of vapor products and requires distributors and manufacturers of vapor products to obtain permits. The bill requires the Attorney General to develop a vapor product directory. Starting January 1, 2026, every manufacturer of vapor products sold in the state must deliver an attestation to the attorney general certifying that their products that have received a PMTA MGO, was marketed in the U.S. as of August 8, 2018 and the manufacturer has submitted a PMTA to the FDA on or before September 9, 2022. The bill defines illicit vapor products and provides that it shall be unlawful to distribute or sell any vapor product not included in the vapor directory.","1/7/26 Referred to  the Senate Committee on Health"]
["New York","Vapor Products","A4593 (same as S902)","Relates to the sale, manufacture and distribution of vapor products and requires distributors and manufacturers of vapor products to obtain permits. The bill requires the Attorney General to develop a vapor product directory. Starting January 1, 2026, every manufacturer of vapor products sold in the state must deliver an attestation to the attorney general certifying that their products that have received a PMTA MGO, was marketed in the U.S. as of August 8, 2018 and the manufacturer has submitted a PMTA to the FDA on or before September 9, 2022. The bill defines illicit vapor products and provides that it shall be unlawful to distribute or sell any vapor product not included in the vapor directory.","1/7/26 Referred to  the Assembly Committee on Health"]
["New York","Vapor Products","A647 (same as S435)","Prohibits the sale of electronic cigarettes that contain certain toxic metals, requires the DOH to establish a list of prohibited toxic metals and to study the long-term effects of using electronic cigarettes.","1/7/26 Referred to  the Senate Committee on Health"]
["New York","Vapor Products","S435 (same as A647)","Prohibits the sale of electronic cigarettes that contain certain toxic metals, requires the DOH to establish a list of prohibited toxic metals and to study the long-term effects of using electronic cigarettes.","1/7/26 Referred to  the Senate Committee on Health"]
["New York","Miscellaneous","A1363","Requires the use of color-shifting dyes, unique serial numbers, tamper-evident surface cuts, and stamp/meter impressions that can be read by scanning devices on cigarette tax stamps to prevent counterfeiting","1/7/26 Referred to the Assembly Committee on Ways and Means"]
["New York","Miscellaneous","A1636","Prohibits the sale and distribution of e-liquids for refilling electronic cigarettes; exempts prefilled, manufacturer-sealed cartridges not intended to be opened by the consumer; provides that the Commissioner of Health may exempt a registered in-state manufacturer","1/7/26 Referred to  the Assembly Committee on Health"]
["New York","Tax/OTP, Tax/Cigar","A1663 (same as S1915)","Proposes modifying the definition of certain tobacco products and increasing the tax rates as specified: Tobacco products will Include loose tobacco (RYO, pipe tobacco, and any other tobacco used for smoking ), single-unit tobacco, and any other product containing tobacco that is expected to be consumed. Minimum package size:  loose tobacco at 0.65 of an ounce. Tax on tobacco products from 75% to 95% of the wholesale price or the following minimum prices, whichever is greater: Moist snuff--$3.63 per ounce ($2.00 currently); Single-unit—same as the rate imposed on cigarettes; Loose tobacco meant for smoking—per 0.65 ounces, same as for a 20-pack of cigarettes; Cigars (other than little cigars)—same as for a 20-pack of cigarettes, with a proportionate tax on packages with fewer than five cigars","1/7/26 Referred to the Assembly Committee on Health"]
["New York","Tax/OTP, Tax/Cigar","S1915(same as A1663)","Proposes modifying the definition of certain tobacco products and increasing the tax rates as specified: Tobacco products will Include loose tobacco (RYO, pipe tobacco, and any other tobacco used for smoking ), single-unit tobacco, and any other product containing tobacco that is expected to be consumed. Minimum package size:  loose tobacco at 0.65 of an ounce. Tax on tobacco products from 75% to 95% of the wholesale price or the following minimum prices, whichever is greater: Moist snuff--$3.63 per ounce ($2.00 currently); Single-unit—same as the rate imposed on cigarettes; Loose tobacco meant for smoking—per 0.65 ounces, same as for a 20-pack of cigarettes; Cigars (other than little cigars)—same as for a 20-pack of cigarettes, with a proportionate tax on packages with fewer than five cigars","1/7/26 Referred to the Senate Committee on Health"]
["New York","Licensing","S1800 (same as A10547)","Restricts the establishment of new tobacco businesses within 500 feet of existing ones in cities, towns, and villages with populations of 20,000 or more. The bill allows for exceptions if local authorities deem it in the public interest.","1/7/26 Referred to the Senate Committee on Consumer Protection"]
["New York","Licensing","A10547 (same as S1800)","Restricts the establishment of new tobacco businesses within 500 feet of existing ones in cities, towns, and villages with populations of 20,000 or more. The bill allows for exceptions if local authorities deem it in the public interest.","3/13/26 Introduced and referred to the Assembly Committee on Economic Development"]
["New York","Single Use Filter Ban","S2223 (same as A6444)","Prohibits the sale of cigarettes with single-use filters and single-use electronic cigarettes","1/7/26 Referred to the Senate Committee on Health"]
["New York","Single Use Filter Ban","A6444 (same as S2223)","Prohibits the sale of cigarettes with single-use filters and single-use electronic cigarettes","1/7/26 Referred to the Assembly Committee on Health"]
["New York","Vapor Products","A2102 (same as S195)","Prohibits the sale of vape products that resemble school supplies, or toys, or are packaged or advertised in any way to appeal to or target minors or the youth population.","1/7/26 Referred to the Assembly Committee on Health"]
["New York","Vapor Products","S195 (same as A2102)","Prohibits the sale of vape products that resemble school supplies, or toys, or are packaged or advertised in any way to appeal to or target minors or the youth population.","2/10/26 Passed the Senate "]
["New York","Vapor Products","A3059","Requires electronic cigarette manufacturers to accept the return of such devices for recycling by vapor product dealers; requires vapor product dealers to accept the return of any unused electronic cigarettes for recycling. Requires manufacturers to submit a plan that identifies methods for collecting and recycling electronic cigarettes and lithium-ion batteries.","1/7/26 Referred to the Assembly Committee on Environmental Conservation"]
["New York","Vapor Products","A3222","Prohibits the sale of disposable electronic cigarettes","1/7/26 Referred to the Assembly Committee on Health"]
["New York","Flavor Ban/Tobacco","S3196 (same as A4999)","Prohibits the sale of flavored tobacco products (including menthol) and accessories","1/24/26 Referred to the Senate Committee on Health"]
["New York","Flavor Ban/Tobacco","A4999 (same as S3196 and S9689)","Prohibits the sale of flavored tobacco products (including menthol) and accessories","1/7/26 Referred to the Assembly Committee on Health"]
["New York","Flavor Ban/Tobacco","S9689 (same as A4999)","Prohibits the sale of flavored tobacco products (including menthol) and accessories","4/2/26 Referred to the Senate Committee on Health"]
["New York","Tax/Vapor","A3326","Taxes e-cigarette cartridges as tobacco products at 75% of wholesale","1/7/26 Referred to the Assembly Committee on Ways and Means"]
["New York","Miscellaneous","S4051","Makes it unlawful for a person under age 21 to possess tobacco or vaping products.","1/7/26 Referred to the Senate Committee on Health"]
["New York","Tax/Vapor","A4540","Increases the tax on the retail sale of vapor products from 20% to 41%; establishes a tobacco and vaping cessation fund; addresses packaging requirements for e-liquid products","1/7/26 Referred to the Assembly Committee on Health"]
["New York","Vapor Products","S4699","Requires electronic cigarettes and liquid nicotine products be sold in locations that restrict admission to persons 21 years of age or older.","1/7/26 Referred to the Senate Committee on Health"]
["New York","Vapor Products","A2128a (same as S5196a)","Restricts the storage and sale of flavored vapor products near retail and wholesale locations, introduces stricter penalties and record-keeping requirements for dealers, and establishes programs to reduce vapor product use among youth.","1/7/26 Referred to the Assembly Committee on Health"]
["New York","Vapor Products","S5196 (same as A2128)","Restricts the storage and sale of flavored vapor products near retail and wholesale locations, introduces stricter penalties and record-keeping requirements for dealers, and establishes programs to reduce vapor product use among youth.","Carried over to the 2026 session"]
["New York","Miscellaneous","A5406","Requires manufacturers to accept the return of liquid nicotine products for recycling by liquid nicotine dealers; requires liquid nicotine dealers to accept the return of any used liquid nicotine products for recycling; requires manufacturers of liquid nicotine products to submit a plan that identifies the methods by which the manufacturers will safely collect and recycle liquid nicotine products and the liquid nicotine contained therein; creates the crime of improper disposal of a liquid nicotine product.","1/7/26 Referred to the Assembly Committee on Economic Development"]
["New York","Vapor Products, Licensing","A4619A (same as S4527A)","Creates a new vapor product distributor license and changes the tax on vapor products from a retail tax to an excise tax paid by a vapor product distributor. This bill grants the Department of Taxation & Finance authority to conduct inspections and seize illicit products and bans nicotine analogue products (products that imitate nicotine but vary in chemical composition). Every manufacturer and every importer of vapor products shall submit to the commissioner a list of all vapor products that they manufacture or import for retail sale or for sale to a consumer. Any submission under this section shall be accompanied by a certification by the manufacturer or importer that does all of the following:(1) separately lists each brand name, product name, and category (2) describes for each vapor product if a formal authorization, approval, or order from the United States Food and Drug Administration under Section 387e(j) or 387j of the Federal Food, Drug, and Cosmetic Act (FFDCA) (21 U.S.C. Sec. 301 et seq.) has been sought and, if so, the status of any request for that authorization, approval, or order; and (3) certifies that each vapor product is not a flavored vapor product or is a flavored vapor product that the U.S. Food and Drug Administration has authorized to legally market as defined under 21 U.S.C. § 387j and that has received a premarket review approval order under 21 U.S.C. § 387j(c) et seq. 37 (c) (1). Upon the request of the commissioner, a manufacturer or importer shall provide additional information and factual substantiation to confirm a vapor product is not a flavored vapor product, or information and documentation regarding the vapor product's packaging, labeling, and marketing authorization status","1/7/26 Referred to the Assembly Committee on Ways and Means"]
["New York","Vapor Products, Licensing","S4527A (same as A4619A)","Creates a new vapor product distributor license and changes the tax on vapor products from a retail tax to an excise tax paid by a vapor product distributor. This bill grants the Department of Taxation & Finance authority to conduct inspections and seize illicit products and bans nicotine analogue products (products that imitate nicotine but vary in chemical composition). Every manufacturer and every importer of vapor products shall submit to the commissioner a list of all vapor products that they manufacture or import for retail sale or for sale to a consumer. Any submission under this section shall be accompanied by a certification by the manufacturer or importer that does all of the following:(1) separately lists each brand name, product name, and category (2) describes for each vapor product if a formal authorization, approval, or order from the United States Food and Drug Administration under Section 387e(j) or 387j of the Federal Food, Drug, and Cosmetic Act (FFDCA) (21 U.S.C. Sec. 301 et seq.) has been sought and, if so, the status of any request for that authorization, approval, or order; and (3) certifies that each vapor product is not a flavored vapor product or is a flavored vapor product that the U.S. Food and Drug Administration has authorized to legally market as defined under 21 U.S.C. § 387j and that has received a premarket review approval order under 21 U.S.C. § 387j(c) et seq. 37 (c) (1). Upon the request of the commissioner, a manufacturer or importer shall provide additional information and factual substantiation to confirm a vapor product is not a flavored vapor product, or information and documentation regarding the vapor product's packaging, labeling, and marketing authorization status","1/7/26 Referred to the Senate Committee on Budget and Revenue"]
["New York","Vapor Products","S4913 (same as A5911)","Relates to the labeling, marketing, and safety requirements of vapor products; prohibits labeling or marketing vapor products with certain terms, designs, or imagery; prohibits marketing such products to persons under 21; establishes penalties for violations; provides an exception for adult-only stores to sell flavored vapor products","1/7/26 Referred to the Senate Committee on Health"]
["New York","Vapor Products","A5911 (same as S4913)","Relates to the labeling, marketing, and safety requirements of vapor products; prohibits labeling or marketing vapor products with certain terms, designs, or imagery; prohibits marketing such products to persons under 21; establishes penalties for violations; provides an exception for adult-only stores to sell flavored vapor products","1/7/26 Referred to Assembly Committee on Health"]
["New York","Miscellaneous","A77 (same as S5613)","Prohibits the sale of flavored smokeless tobacco products within 500 feet of a public or private elementary or secondary school","1/7/26 Ordered to third reading in the Assembly"]
["New York","Miscellaneous","S5613 (same as A77)","Prohibits the sale of flavored smokeless tobacco products within 500 feet of a public or private elementary or secondary school","1/7/26 Referred to Senate Committee on Health"]
["New York","Miscellaneous","A5976 (same as S5108)","Prohibits the sale of tobacco products and vapor products within 500 feet of any public or private school.","1/7/26 Referred to Assembly Committee on Health"]
["New York","Miscellaneous","S5108 (same as A5976)","Prohibits the sale of tobacco products and vapor products within 500 feet of any public or private school.","1/7/26 Referred to Senate Committee on Health"]
["New York","Miscellaneous","S7596 (same as A10425)","Restricts the opening hours of cannabis and tobacco businesses near schools, delaying their opening until one hour after the latest school start time on operational school days.  A tobacco business is defined as one in which the primary activity is the sale of tobacco products and accessories.","1/7/26 Referred to Senate Committee on Investigations and Government Operations"]
["New York","Miscellaneous","A10425 (same as S7596)","Restricts the opening hours of cannabis and tobacco businesses near schools, delaying their opening until one hour after the latest school start time on operational school days.  A tobacco business is defined as one in which the primary activity is the sale of tobacco products and accessories.","3/6/26 Referred to the Assembly Committee on Economic Development"]
["New York","Miscellaneous","A6248A","Makes it unlawful for a person under the age of  21 to possess tobacco or vaping product","2/27/26 Amended and recommitted to the Assembly Committee on Health"]
["New York","Miscellaneous","A7758 (same as S565)","Provides for the use of a biometric identity verification device for the purchase of tobacco products.","1/7/26 Referred to Assembly Committee on Economic Development"]
["New York","Miscellaneous","S565 (same as A7758)","Provides for the use of a biometric identity verification device for the purchase of tobacco products.","1/7/26 Referred to Senate Committee on Investigations and Government Operations"]
["New York","Miscellaneous","A7814 ","Prohibits offering gifts, rewards or incentives for the purchase of oral nicotine pouches.","1/7/26 Ordered to third reading in the Assembly"]
["New York","Miscellaneous","S8092 ","Prohibits offering gifts, rewards or incentives for the purchase of oral nicotine pouches.","Carried over to the 2026 session"]
["New York","Tax/ANP, Nicotine Pouch","S8080","Amends tax law to include “selected nicotine products, \" defined as nicotine pouches or products intended to be made into a nicotine pouch by the consumer. The bill taxes selected nicotine products at 75% of the wholesale price","1/7/26 Referred to the Senate Committee on Budget and Revenue"]
["New York","Tax/ANP, Tax/Vapor, Vapor Products","Governor's Executive Budget (A10009B)","Tax on Alternative Nicotine Products. The Executive Budget defines alternative nicotine products and broadens the tobacco products definition to include them, bringing these products under the State’s existing 75 percent wholesale tax on tobacco products. Amend Vapor Products Taxation and Enhance Flavor Ban Enforcement. The Executive Budget creates a two-tier tax system on vapor products that introduces a distributor-level tax per unit of vapor product first imported or manufactured in the State and retains the supplemental tax on vapor products imposed on retail sales. The rate of tax would be as follows: a distributor fee of $0.55/unit, while the retail tax remains at 20 percent. Additionally, this proposal creates a Vapor Products registry, to be maintained by DTF, whereby only vapor products identified and listed on the registry may be legally sold in NY. If the product is not on the registry, then it is deemed illegal contraband","3/9/26 Amended and recommitted to the Assembly Committee on Ways and Means"]
["North Carolina","Directory","HB385","Repeals the directory law for consumable products and vape products adopted in 2024","Carried over to the 2026 session"]
["North Carolina","Miscellaneous","HB425","Would do the following: (1) raise the legal age of purchase to 21, (2) define alternative nicotine products, tobacco products, and vapor products, (3) require a retail tobacco permit issued by the Alcohol Beverage Control Commission to sell tobacco products to consumers ($400 annual fee for a retail permit), (4) require employee training and proof of age signage, (5) provide for penalties for violations of the directory certification requirements of consumable products and vapor products, (6) prohibit the sale of tobacco products on the campuses of public schools, colleges and universities.","Carried over to the 2026 session"]
["North Carolina","Miscellaneous","HB430 (same as SB318)","Do the following: (1) raise the legal age of purchase to 21, (2) define alternative nicotine products, tobacco products, and vapor products, (3) require a retail tobacco permit issued by the Alcohol Beverage Control Commission to sell tobacco products to consumers ($400 annual fee for a retail permit), (4) require employee training and proof of age signage, (5) provide for penalties for violations of the directory certification requirements of consumable products and vapor products","Carried over to the 2026 session"]
["North Carolina","Miscellaneous","SB318 (same as HB430)","Do the following: (1) raise the legal age of purchase to 21, (2) define alternative nicotine products, tobacco products, and vapor products, (3) require a retail tobacco permit issued by the Alcohol Beverage Control Commission to sell tobacco products to consumers ($400 annual fee for a retail permit), (4) require employee training and proof of age signage, (5) provide for penalties for violations of the directory certification requirements of consumable products and vapor products","Carried over to the 2026 session",null,"n"]
["North Carolina","Miscellaneous","SB483 (same as HB507)","Includes language to raise the minimum age to 21 to access tobacco and vapor products to align with Federal law","Carried over to the 2026 session"]
["North Carolina","Miscellaneous","HB507 (same as SB483)","Includes language to raise the minimum age to 21 to access tobacco and vapor products to align with Federal law","Carried over to the 2026 session"]
["North Carolina","Miscellaneous","HB790","Prohibits the sale or purchase of any tobacco product, alternative nicotine product, or vapor product at any location within 1,000 feet of any property line of a property on which any public or nonpublic school is located; defines \"tobacco products,\" \"alternative nicotine products,\" and \"vapor products.\"","Carried over to the 2026 session"]
["North Carolina","Miscellaneous","SB533","Includes language to raise the minimum age to 21 to access tobacco and vapor products ","Carried over to the 2026 session"]
["North Dakota"]
["Ohio","Licensing","HB465","Requires the renewal of various licenses or permits related to liquor, tobacco, and vapor products within forty-eight hours of filing if all requirements are met.","Carried over to the 2026 session--in House Commerce and Labor Committee"]
["Oklahoma","Tax/Cigarette, Tax/HNB","HB2742","Redefines cigarettes to include products intended to be heated, introduces a 50% tax exemption for these products. Effective November 1, 2025.","Carry over to 2026 Session"]
["Oklahoma","Tax/Cigarette, Tax/HNB","SB680","Redefines cigarettes to include products intended to be heated, introduces a 50% tax exemption for these products. Effective November 1, 2026.","4/1/26-Became law without the Governor's signature; Effective November 1, 2026"]
["Oklahoma","Directory","SB1102","Requires vapor product manufacturers submit an annual attestation to the Attorney General, certifying compliance with FDA requirements, and pay associated fees. It transfers certain regulatory duties from the Oklahoma Alcoholic Beverage Laws Enforcement Commission to the Attorney General, who will maintain a public directory of compliant manufacturers and products","Carry over to 2026 Session"]
["Oklahoma","Vapor Products","HB1265","Establishes comprehensive regulations for the manufacturing, labeling, marketing, and safety of e-liquid and vapor products in Oklahoma. ","Carry over to 2026 Session"]
["Oklahoma","Tax/Vapor","HB3065","Defines 'electronic cigarette or vapor product' to encompass both open and closed system devices, specifying that open systems are refillable and closed systems use pre-filled cartridges or pods. The legislation creates a new excise tax on these products: closed system products are taxed at $0.15 per milliliter of e-liquid plus $1.00 per cartridge, while open system products are taxed at 15% of the sales price","2/3/26-Referred to Appropriations and Budget Finance Subcommittee"]
["Oklahoma","Tax/HNB","HB3983","As amended, establishes a single weight-based tax of $1.72 per ounce on smokeless tobacco and removes all existing price-based taxes on these products. This bill was referred to the Senate Rules Committee on April 1, 2026.","4/1/26- Referred to Senate Rules Committee"]
["Oklahoma","Directory","HB3881","Defines alternative nicotine products (includes nicotine pouches) and requires manufacturers to that they attest to the Attorney General that their products have received a PMTA Marketing Granted Order, has a PMTA application under review or has received a denial order that is being challenged in Court. Also requires all consumable materials in alternative nicotine products must be manufactured, processed, blended, or filled in the United States, or the products will be removed from the market by January 1, 2028. The Attorney General will publish a public directory for vapor products and requires that only those products on the directory be sold.","4/1/26-Referred to Senate Health and Human Services Committee"]
["Oklahoma","Tax/Vapor","HB4456","Imposes a 30% excise tax on the wholesale cost on vapor products","2/3/26-Referred to Appropriations and Budget Committee"]
["Oregon","Vapor Products","SB1571","SB1571 expands tobacco and nicotine definitions to cover all nicotine forms, including pouches, lozenges, and inhalant delivery systems, replaces the criminal under‑21 sales prohibition with civil enforcement, and adds requirements for labeling, child‑resistant packaging, and retailer notices. The bill passed both the Senate and the House and was sent to the Governor for Signature","\n3/31/26 - Gov Signed\n3/4/26 - With Gov. for signature\n3/2/26 - Passed House\n2/26/26 - Sent to House/Public Hearing\n2/24/26 - Passed Senate\n2/18/26 - Amended and Passed Sen. Jud. Cmte\n2/16/26 - Scheduled for Work Session\n2/2/26 - Introduced"]
["Pennsylvania","Vapor Products","HB1434","Specifies penalties for a retailer who sells an electronic nicotine delivery system to a minor:  1st or 2nd offense, a $5,000 fine; 3rd offense, a $5,000 fine and permanent revocation of the cigarette license","Carried over to the 2026 session"]
["Pennsylvania","Miscellaneous","SB773","Changes the presumed cost of doing business by the retailer from 7% to 9% for 7/1/26 through 12/31/26; 10% in 2027; 11% in 2028 and 12% in 2029 and thereafter","Carried over to the 2026 session"]
["Pennsylvania","Licensing","HB2291","Amends the requirements for a new retail tobacco license or the renewal of an existing license to provide that the premises shall not be located within 1,000 feet of a public, private, or parochial school. (No explicit bill language grandfathering existing license holders)","3/16/26 Referred to the House Finance Committee"]
["Pennsylvania","Licensing","HB2295","Amends the requirements for a new retail license or the renewal of an existing license, on or after January 1, 2027, to provide that the premises shall not be located within 500 feet of a public, private, or parochial school, day-care center, youth center, or recreational place, nor be located within 500 feet of another licensee. (No explicit bill language for grandfathering existing license holders.)","3/18/26 Referred to the House Finance Committee"]
["Rhode Island","Flavor Ban/Vapor","SB2098","Removes the menthol exemption for flavored nicotine-delivery system products","3/24/26 Hearing in the Senate Finance Committee--Removed from agenda"]
["Rhode Island","Flavor Ban/Vapor","HB8254","Removes the menthol exemption for flavored electronic nicotine-delivery system products","3/6/26 Introduced and referred to the House Finance Committee"]
["Rhode Island","Tax/Cigarette","SB2360 (same as HB7804)","Reduces the tax by 75% for any cigarette defined as a modified risk product by the FDA","3/24/26 Hearing in the Senate Finance Committee"]
["Rhode Island","Tax/Cigarette","HB7804 (same as SB2360)","Reduces the tax by 75% for any cigarette defined as a modified risk product by the FDA","4/9/26 Hearing in the House Finance Committee; recommended to be held for further study"]
["Rhode Island","Tax/Cigarette","HB7127 (Governor's FY2027 Budget)","Increases the cigarette tax from $4.50 to $5.25 per pack (includes a floor tax), eliminates the 1.25% cigarette stamp discount, raises the tax cap on cigars to $2.00. ","3/24/26 Hearing in the Senate Finance Committee"]
["Rhode Island","Tax/ANP","HB8188","Taxes alternative nicotine products at $2.00 per container of 20 units","4/9/26 Hearing in the House Finance Committee; recommended to be held for further study"]
["Rhode Island","Tax/ANP","SB3131","Taxes alternative nicotine products at $2.00 per container of 20 units","3/24/26 Hearing in the Senate Finance Committee"]
["Rhode Island","Tax/Vapor, Miscellaneous","SB2844 (same as HB8370)","Defines an electronic nicotine-delivery system shop and requires that 10% of sales revenue from these shops be transferred to the state’s tobacco cessation programs The bill also exempts ENDS shops from the state ban on the sale of flavored ENDS products. ","3/24/26 Hearing in the Senate Finance Committee"]
["Rhode Island","Tax/Vapor, Miscellaneous","HB8370 (same as SB2844)","Defines an electronic nicotine-delivery system shop and requires that 10% of sales revenue from these shops be transferred to the state’s tobacco cessation programs The bill also exempts ENDS shops from the state ban on the sale of flavored ENDS products. ","3/27/26 Introduced and referred to the House Finance Committee"]
["South Carolina","Directory","HB3728","Requires a manufacturer of ENDS products to annually deliver to the AG a certification verifying either: (1) the ENDS product was on the market in the U.S. as of 8/8/16, and the manufacturer has applied for a marketing order for the ENDS product by submitting a PMTA on or before 9/ 9/20, and either the PMTA for the product remains under review or the FDA has issued a marketing denial order, but the agency or federal court has issued a stay order or injunction; or (2) the manufacturer has received a marketing granted from the FDA. Requires the AG to maintain a directory of all manufacturers of ENDS products that have provided certifications, and all ENDS products are listed in those certifications. Prohibits a retailer, wholesaler or distributor from selling or distributing an ENDS product not listed in the directory. Requires manufacturer fees; imposes penalties for violations.","Carried over to the 2026 session"]
["South Carolina","Directory","SB287","Creates a vapor product directory through the Attorney General. The bill requires a vapor product manufacturer to certify (1) the manufacturer received a marketing granted order from the FDA or (2) the vapor product was marketed in the U.S. on or before August 8, 2016, and the manufacturer submitted a PMTA for the vapor product to the FDA on or before September 9, 2020, and the application was accepted. The directory would be published by February 1, 2027. Each manufacturer of vapor products must submit documentation to the AG substantiating compliance with any new federal requirements. Only vapor products listed in the directory will be allowed to be sold. There is a 60-day sell-through period for wholesalers and retailers. The bill also bans certain vapor products, including those that use the term “candy,” “cake,” and “cartoon images\"","2/27/2026 Signed by the Governor"]
["South Carolina","Tax/HNB","HB4303 ","Taxes cigarettes for heating made of tobacco or any substitute for tobacco at fourteen and one-quarter mills per cigarette ($.285 per 20-pack); amended to add a new tax on vapor products at $.05 per milliliter of consumable nicotine solution or other material containing nicotine","3/18/26 Reported favorably as amended from the Senate Finance Committee         "]
["South Carolina","Tax/HNB","SB519 ","Taxes cigarettes for heating made of tobacco or any substitute for tobacco at one and one-quarter mills per cigarette ($.025 per 20-pack).","3/10/26 Hearing in the Sales & Income Tax Subcommittee of the Senate Finance Committee         "]
["South Dakota","Licensing","HB1220","Increases the fee for a distributor or wholesaler license to $1,000 annually, requires distributors and wholesalers to maintain records for 3 years, and subjects them to inspections. Requires a license to sell nicotine products at retail; a separate license is required for each location. A nicotine product retailer may buy nicotine products only from a nicotine product distributor or wholesaler; it includes penalties for violations of selling without a license"," 3/25/26 Signed by the Governor "]
["South Dakota","Licensing","HB1240","Requires wholesale and retail licensing for the distribution and sale of vapor products and includes penalties for violations for selling without a license","2/17/26 Hearing in the House Health and Human Services Committee--reported out without recommendation                   2/18/26 Failed on a House vote of 31 to 36"]
["South Dakota","Vapor Products","SB221","Requires retailers to obtain a license for each location to sell nicotine products (alternative nicotine products, tobacco products, including cigarettes, and vapor products), with a fee of $300 for a business that derives annual gross income of 50% or more from the sale of nicotine products and $200 for a business that derives less than 50%. In addition, retailers must maintain inventory and sales records for three years, are subject to regular inspections, and must purchase nicotine products from a licensed distributor or wholesaler. Further, the bill requires signage on age 21 sales, provides for penalties for violations, and prohibits remote sales"," 3/25/26 Signed by the Governor "]
["South Dakota","Tax/Cigarette","HB1281","Increases the cigarette tax from $1.53 to $2.50 per pack","2/19/26 Deferred to the \"41st legislative day\" (effectively killed) in the House Taxation Committee"]
["Tennessee"," Vapor Products, Flavor Ban/Vapor","SB562 (same as HB591)","Defines a “retail vapor product store” as a store that sells vapor products and accessories and permits access to only those persons who are twenty-one (21) years of age or older.  Requires vapor product sales to be sold in retail vapor product stores except cartridge-based products that are not flavored or menthol can be sold in traditional retail. Requires proof of age identification for any purchaser regardless of age","Carried over to the 2026 session"]
["Tennessee"," Vapor Products, Flavor Ban/Vapor","HB591 (same as SB562)","Defines a “retail vapor product store” as a store that sells vapor products and accessories and permits access to only those persons who are twenty-one (21) years of age or older.  Requires vapor product sales to be sold in retail vapor product stores except cartridge-based products that are not flavored or menthol can be sold in traditional retail. Requires proof of age identification for any purchaser regardless of age","Carried over to the 2026 session"]
["Tennessee","Tax/HNB","SB893 (same as HB987)","Taxes cigarettes that are heated tobacco products at 1. 5 cents per cigarette--30 cents per 20-pack.","Carried over to the 2026 session"]
["Tennessee","Tax/HNB","HB987 (same as SB893)","Taxes cigarettes that are heated tobacco products at 1. 5 cents per cigarette--30 cents per 20-pack.","Carried over to the 2026 session"]
["Tennessee","Directory, Tax/Vapor","SB763 (same as HB968)","Creates a vapor product directory through the Department of Revenue and implements a new vapor tax. The bill requires a vapor product manufacturer to certify (1) the manufacturer received a marketing granted order from the FDA or (2) the vapor product was marketed in the U.S. on or before August 8, 2016, and the manufacturer submitted a PMTA for the vapor product to the FDA on or before September 9, 2020, and the application was accepted. Further, the bill requires an identification check of anyone appearing to be less than fifty (50) years of age. The House amended the bill to do the following: create a new tax of 10% of the wholesale price on vapor products, effective 7/1/25; require each manufacturer of a vapor product to certify that the consumable material of the vapor product was processed or blended in the U.S. at an FDA-registered facility and the consumable material did not come from a foreign adversarial country; prohibit advertising or marketing to an individual under the age of 21; prohibit billboard advertisement within 1,000 radial feet of any childcare center or school (violation subject to fines); change the date that the directory would be published to January 1, 2027. Only vapor products listed on the directory would be allowed to be sold after a 60-day sell-through period. ","5/2/25 Signed by the Governor            "]
["Tennessee","Licensing","SB2086 (same as HB2158)","Establishes a comprehensive regulatory framework administered by the Alcoholic Beverage Commission for the sale and distribution of tobacco products, including vapor products. It requires all retailers of tobacco products (including vapor products) to obtain an annual license from the commission. Retailers are required to verify the age of all purchasers using government-issued photo identification and to post signage. Annual compliance checks are required. The commission shall create, maintain, and publish an online database that lists the active licensed tobacco product retailers","2/5/26 Referred to the Senate Commerce and Labor Committee"]
["Tennessee","Licensing","HB2158 (same as SB2086)","Establishes a comprehensive regulatory framework administered by the Alcoholic Beverage Commission for the sale and distribution of tobacco products, including vapor products. It requires all retailers of tobacco products (including vapor products) to obtain an annual license from the commission. Retailers are required to verify the age of all purchasers using government-issued photo identification and to post signage. Annual compliance checks are required. The commission shall create, maintain, and publish an online database that lists the active licensed tobacco product retailers","2/5/26 Referred to the House Commerce Committee, assigned to the Business & Utilities Subcomittee"]
["Tennessee","Vapor Products","SB2293 (same as HB2359)","Expands the definition of consumable material to include natural and synthetic liquid nicotine solutions or a liquid nicotine analogue; assigns fine authority to the ABC ","4/7/26 Hearing in the Senate Commerce and Labor Committee"]
["Tennessee","Vapor Products","HB2359 (same as SB2293)","Expands the definition of consumable material to include natural and synthetic liquid nicotine solutions or a liquid nicotine analogue; assigns fine authority to the ABC ","4/15/26 Placed on the calendar of the House  Finance, Ways and Means Committee subcommittee               "]
["Texas"]
["Utah","Advertising","HB206"," Bans advertising of e-cigarettes and nicotine products on billboards, buses, and other public spaces.","Filed 1/9/26"]
["Utah","Licensing","SB210","SB210 changes nicotine and electronic cigarette regulations by standardizing and increasing licensing fees, expanding definitions to cover all nicotine products including pouches, lozenges, and inhalant delivery systems, updating enforcement and penalties for sales of unregistered or non-compliant products, clarifying inspection authority, and establishing a dedicated restricted account to fund product disposal and enforcement. The bill has cleared the Legislature and will be sent to the Governor for consideration.","3/25/26 - Gov Signed\n3/8/26 - Sent to Gov\n3/5/26 - Passed House\n2/25/26 - Sent to House\n2/24/26 - Semate 3rd Read\n2/22/26 - Senate 2nd Read\n2/20/26 - Substituted\n1/28/16 - Filed"]
["Utah","Tax/Cigarette","HB337","HB337 increases the cigarette tax from $1.70 to $2.20 per pack, increases the MST and vapor products to from 56% to 71% of manufacturer’s price. Changes and increases the nicotine pouch tax from 56% to a $1/can for cans with 20 pouches or less. For cans with more than 20 pouches an additional 5-cents per pouch tax. Alternative nicotine products (non-pouch) will be taxed at 73% of manufacturer’s sale price. ","\n\n3/25/26 - Gov Signed\n3/8/26 - Sent to Gov\n3/5/26 - Negotatioins ongoing for amendments\n3/2/26 - Bill Substituted\n2/25/26 - Sent to Senate\n2/23/26 - House 3rd Read\n2/17/26 - Substitute in Cmte - Passed\n2/12/26 - \"Not Considered\" by Cmte\n2/3/36 - Sent to Rev. Cmte\n1/28/26 - Introduced"]
["Utah","Licensing","HB385","HB 385 was substituted in the Senate. The establishes a specialized product retailer license for businesses selling specialized products including nicotine, electronic cigarette, cannabinoid, and kratom products. The bill retains regulatory criteria like floor space and sales thresholds for defining specialty retailers and introduces tiered annual license fees ($2,500 for full tobacco specialty businesses; $600 for cannabinoid/kratom or similar retailers; $300 for general tobacco retailers). Licensed retailers must provide a product list and ingredient disclosures for all products. ","\n3/25/26 - Gov Signed\n3/8/26 - Sent to Gov \n3/4/26 - Passed Senate\n2/22-26 - Sent to Senate\n2/13/26 - House 2nd Reading\n2/12/26 - Substitute in Cmte (Favorable)\n1/30/26 - Introduced"]
["Utah","Miscellaneous","HB447","HB447 authorizes the remote (internet, mail, etc.) sale of cigars and pipe tobacco to consumers and imposes a special excise tax at 86% of manufacturer’s sale price of the product. Remote sellers must obtain a new remote sales license to be authorized for sale. Implements criminal penalties and enforcement provisions for non-compliance. The bill includes coordination language aligning the new license with existing tobacco licensing laws and includes a special effective date of January 1, 2027. ","\n3/25/26 - Gov Signed\n3/8/26 - Sent to Gov\n3/4/26 - Passed Senate, sent back to House for enrollment\n2/25/26 - Sent to Senate\n2/23/26 - House 3rd Read\n2/17/26 - House 2nd Reading\n2/13/26 - Substitute in Cmte (Favorable)\n1/30/26 - Introduced"]
["Vermont","Nicotine Pouch, Licensing","S198 ","Directs the DLL and the AG, in consultation with wholesale dealers and stakeholders, to identify effective processes to tax tobacco substitutes based on nicotine concentration, and to evaluate the continued use of tax stamps and consider the pros and cons of alternative approaches; expands the definition of a tobacco substitute to include any product that contains tobacco or nicotine, whether natural or synthetic, including nicotine alkaloids and nicotine analogs, and is intended for human consumption. The term “tobacco substitute” includes e-cigarettes, nicotine pouches, and any liquids, whether nicotine-based or not; requires (1) tobacco retailers to obtain a tobacco license from the DLC for an annual fee of $150 and a tobacco substitute endorsement for an annual fee of $75, (2) a wholesale dealer to obtain a license from the DLC to sell tobacco products or tobacco substitutes, with an annual fee of $1,245 for each outlet; significantly increases civil penalties for selling without a license or selling to persons under age 21; prohibits the marketing, promotion, labeling, branding, advertising, distributing, offering for sale, or selling a tobacco product or tobacco substitute that imitates a non-tobacco product (such as candy, snacks, or beverages).","4/15/26 Commited to the House Committee on Human Services"]
["Virginia","Directory","HB308 (same as SB620)","Transfers responsibilities related to licensing and enforcement of retail tobacco products (including vapor products) from the Department of Taxation to the Virginia Alcoholic Beverage Control Authority (ABC Authority). The bill also establishes a new permit system for retailers selling tobacco products. Each business location must hold its own retail tobacco permit, with an application and fees. Retailers licensed to sell liquid nicotine or nicotine vapor products must also obtain a separate retail tobacco license. The Board of the ABC Authority shall conduct unannounced inspections of these retailers every 24 months for underage sales violations. The bill provides for enhanced penalties for such violations. Further, the bill increases certification fees for the AG’s directory of liquid nicotine or nicotine vapor product manufacturers and their products, and significantly increases penalties for selling products not listed in the directory.  ","4/12/26 Governor's recommendation received by the House"]
["Virginia","Directory","SB620 (same as HB308) ","Transfers responsibilities related to licensing and enforcement of retail tobacco products (including vapor products) from the Department of Taxation to the Virginia Alcoholic Beverage Control Authority (ABC Authority). The bill also establishes a new permit system for retailers selling tobacco products. Each business location must hold its own retail tobacco permit, with an application and fees. Retailers licensed to sell liquid nicotine or nicotine vapor products must also obtain a separate retail tobacco license. The Board of the ABC Authority shall conduct unannounced inspections of these retailers every 24 months for underage sales violations. The bill provides for enhanced penalties for such violations. Further, the bill increases certification fees for the AG’s directory of liquid nicotine or nicotine vapor product manufacturers and their products, and significantly increases penalties for selling products not listed in the directory.  ","4/12/26 Governor's recommendation received by the Senate"]
["Virginia","Tax/Vapor","SB712","Allows any locality to impose a tax on the sale or use of nicotine vapor products, with the maximum tax rate of 10% of the wholesale price or $.11 per milliliter. Any locality that imposes a tax may, by ordinance, provide for administration and enforcement","2/3/26 Stricken in the House Committee on Finance and Appropriations--bill failed"]
["Virginia","Tax/Vapor","HB1449","Allows any locality to impose a tax on the sale or use of nicotine vapor products with a maximum rate that may exceed the rate of tax imposed by Virginia law on nicotine vapor products or liquid nicotine products. Any locality that imposes a tax may, by ordinance, provide for administration and enforcement","2/18/26 Left in the House Committee on Appropriations--bill failed"]
["Virginia","Directory","SB789","Amends current law to extend the deadline for manufacturers to submit initial certifications for the Commonwealth’s vapor directory to the Attorney General for liquid nicotine and nicotine vapor products to July 1, 2027","2/12/26 Stricken (failed) at the request of the Patron in the Senate Committee on Commerce and Labor"]
["Washington","Preemption","HB 2439","Substituted in the House Committee on Consumer Protection & Business and the repealing statewide preemption, allowing local governments to regulate the licensing, sale, and marketing of tobacco and nicotine products was removed from the bill. The bill increases licensing fees for retailers, distributors, and wholesalers; establishes manufacturer certification requirements for vapor products; strengthens age-verification rules; expands enforcement authority and raises penalties for violations. The bill restricts the sale of vapor products that are deemed to appeal to minors; and creates a voluntary “responsible vendor” program aimed at reducing underage sales","2/5/26 - Public Hearing in House Approps. Committee\n1/30/26 - Substitute bill in House Cmte on Biz\n1/20/26 - Public Hearing in House Cmte. on Consumer Protection/Business\n1/10/26 - Introduced"]
["Washington","Tax/OTP","HB 6280","Exempts FDA approved cessation products (lozenges, gum, patches, etc.) from the tobacco products tax. Updates definition of 'tobacco products' to include nicotine pouches. ","1/22/26 - Introduced"]
["Washington","Tax/Vapor","HB 2609","Exempts vapor products from the state tobacco products tax.","1/21/26 - Introduced, Referred to Finance"]
["Washington","Miscellaneous","HB2439","Raises enforcement penalties and licensing fees for distributors, wholesalers, and retailers of tobacco/vapor products. Creates a voluntary’ responsible vendor; program for retailers with aims to  reduce underage sales.","1/20/26 - Public Hearing\n1/13/26 - Introduced"]
["Washington","Tax/Vapor","SB 6129","SB6129 a uniform excise tax on all nicotine products except cigarettes at 95% of the taxable sales price, repealing previous vapor and tobacco product tax structures. Increases the cigarette tax to $0.9875 per cigarette ($5.00 per pack).","\n3/12/26 - Failed to pass\n3/7/26 - Exec. Session \n3/4/26- Pub. Hearing in House Finance Cmte\n2/25/26 - Sent to House\n2/23/26 - Sent to Rules Cmte\n2/19/26 - Ways and Means \"Do Pass\"\n1/22/26 - Hearing in W&M Cmte\nFiled 1/14/26"]
["Washington","Tax/Vapor","HB2382","Imposes a new tax of $0.10 per cigarette and increases maximum tax on cigars from $0.65 to $0.85","2/24/26 - House Approps. Cmte\n2/9/26 - Exec. Session in House Cmte on Finance\n1/30/26 - Public Hearing House Finance\nFiled 1/12/26"]
["Washington","Flavor Ban/Vapor","HB1203/SB5183","Would ban the sale of flavored tobacco and nicotine products, as well as \"entertainment vapor products\".","Carry over to 2026 session"]
["Washington","Tax/Cigarette","HB1416","Cigarette and vapor product tax increase - proposed $0.015 per cigarette, and for vapor products the tax rate will increase to $0.30per milliliter of solution","Carry over to 2026 session"]
["Washington","Tax/ANP","HB2033","HB2033 would amend the state’s tobacco tax code and expand the definition of “tobacco products” to include nicotine pouches, therefore creating a new tax of $2.526 per can/tin. A public hearing in the House Finance Committee is scheduled for March 20 at 1:30PM PST.","Carry over to 2026 session"]
["Washington","Flavor Ban/Tobacco","HB2068/SB5803"," HB2068 and SB5803 would ban the sale of flavored tobacco and nicotine products. The bill identifies flavored tobacco products as a significant factor in youth use and seeks to curb this by banning the sale of these products starting on July 1, 2027. The bill would also introduce a new tax of $2 per cigarette pack and adjusts the tax on vapor products to 95% of the taxable sales price. Additionally, this bill would create new penalties and licensing fees for retailers.  ","Carry over to 2026 session"]
["Washington","Directory","SB5526","SB5526 creates a vapor product directory through the State Liquor and Cannabis Board. The bill requires a vapor product manufacturer to certify (1) the manufacturer received a marketing granted order from the FDA or (2) the vapor product was marketed in the U.S. on or before August 8, 2016, and the manufacturer submitted a PMTA for the vapor product to the FDA on or before September 9, 2020, and the application was accepted.  The directory would be published by January 1, 2026, and only vapor products listed on the directory would allowed to be sold after a 60-day sell through period.  The bill also bans nicotine analogues (products that imitate nicotine but vary in chemical composition).","Carry over to 2026 session"]
["West Virginia","Tax/Vapor","SB392","Increases the vapor tax from 7.5-cents per ml to $1.20 per cartridge/closed systems and 25-cents per ml for open vapor systems ","3/14/26 Senate concurred in House amendments and passed the bill--completed legislative action with no tax increase--Legislature adjourned                  3/18/26 Sent to the Governor"]
["West Virginia","Directory","SB130","Creates an e-cigarette and e-cigarette liquid directory by requiring e-cigarette and e-liquid manufacturers to certify with the state (1) the manufacturer received a marketing authorization or similar order from the FDA or (2) the e-cigarette or e-cigarette liquid was marketed in the U.S. on or before August 8, 2016, and the manufacturer submitted a PMTA for the e-cigarette or e-cigarette liquid to the FDA on or before September 9, 2020, and the application remains under review or a final authorization or order has not otherwise taken effect. Beginning September 1, 2026, or on the date the State Tax Commissioner and the Alcohol Beverage Control Commissioner make the directory publicly available (whichever is later), the sale of any e-cigarette or e-cigarette liquid not listed in the directory would be prohibited.","2/13/26 Reported \"do pass\" from the Senate Committee on Health and Human Resources; Referred to the Senate Committee on Finance"]
["West Virginia","Vapor Products","SB209","Regulates the sale of vape products; requires any business that sells vapes or vape cartridges to obtain a license; establishes the Alcohol Beverage Control Administration as the regulating entity; the ABC shall establish a state registry of vape products subject to criteria set forth in the code, including but not limited to packaging restrictions, product design controls, and marketing","1/14/26 Introduced and referred to the Senate Committee on Government Organization"]
["West Virginia","Vapor Products","SB559","Proposes a comprehensive regulatory framework for vapor products; establishes the Alcohol Beverage Control Administration (ABCA) as the sole authority responsible for licensing, regulating, inspecting, and enforcing laws related to vapor products. it mandates that all retailers and distributors obtain a license from the ABCA before selling or distributing vapor products and requires that only products listed on a newly created state vapor product registry may be sold or distributed. ","1/21/26 Introduced and referred to the Senate Committee on Judiciary"]
["West Virginia","Vapor Products","SB235","Restricts locations by not allowing vape and smoke shops to be located within 5,280 feet from other schools, daycare centers, parks, etc. The bill also establishes safe advertising that does not appeal to minors, sets standards for inspections, and fines for violations","1/14/26 Introduced and referred to the Senate Committee on Health and Human Resources"]
["West Virginia","Vapor Products","HB5572","Restricts locations by not allowing vape and smoke shops to be located within 5,280 feet from other schools, daycare centers, parks, etc. The bill also establishes safe advertising that does not appeal to minors, sets standards for inspections, and fines for violations","2/16/26 Introduced and referred to the House Committee on Health and Human Resources"]
["West Virginia","Licensing, Miscellaneous","SB484","Creates a unified state and county regulatory system for the retail sale of nicotine and intoxicating products. The bill establishes the Division of Regulated Products & Retail Compliance within the Alcohol Beverage Control Administration (ABCA) to oversee licensing, documentation, enforcement, and rulemaking. The legislation mandates strict operational standards, including setbacks from schools and youth centers, bans on exterior advertising and neon signage, mandatory product testing with third-party certificates of analysis (COAs) and QR code verification, and security requirements.","1/19/26 Introduced and referred to the Senate Committee on Health and Human Resources"]
["West Virginia","Tax/Vapor","HB4482","Levies a tax rate of 50% of the taxable sale price for e-cigarettes and any and all electronic open vaping system or closed vaping system devices. If not sold, then such e-cigarette, closed vapor cartridge, or open system liquid shall be taxed at the same rate upon the use by the wholesaler or dealer","3/14/26 Failed to advance before adournment--no carryover to 2027"]
["West Virginia","Miscellaneous","HB4916","Eliminates state taxes on tobacco, vapor, alcohol products and gambling.","1/29/26 Introduced and referred to the House Committee on Finance"]
["West Virginia","Tax/ANP","SB673","Imposes a tax on electronic cigarette products at three cents per milligram of nicotine, which is intended to be equivalent to the $1.20 per pack cigarette tax; closed systems are presumed to contain 40 milligrams of nicotine per unit; open systems are presumed to contain six milligrams of nicotine per milliliter, unless proven otherwise.","1/30/26 Introduced and referred to the Senate Committee on Finance"]
["West Virginia","Tax/Cigarette, Tax/Vapor","SB639","Implements $1.00 per pack user fee on the sale of cigarettes (in addition to the $1.20 cigarette excise tax). The bill also expands the definition of tobacco products for taxation purposes to include nicotine pouches and vapor products","1/28/26 Introduced and referred to the Senate Committee on Health and Human Resources"]
["West Virginia","Tax/Cigarettes Tax /OTP Tax /Vapor","SB914","Increases the cigarette tax from $1.20 to $2.70 per pack; increases the OTP tax from 12% to 51%; defines an electronic smoking device and includes ESDs in the definition of OTP; repeals the discount on tax stamps; repeals preemption for local taxing authority on any tobacco product; repeals the tax on e-cigarette liquid","2/11/26 Introduced and referred to the Senate Committee on Health and Human Resources"]
["West Virginia","Tax/Cigarettes Tax /OTP Tax /Vapor","HB5631","Increases the cigarette tax from $1.20 to $2.70 per pack; increases the OTP tax from 12% to 51%; defines an electronic smoking device and includes ESDs in the definition of OTP; repeals the discount on tax stamps; repeals preemption for local taxing authority on any tobacco product; repeals the tax on e-cigarette liquid","2/16/26 Introduced and referred to the House Committee on Finance"]
["West Virginia","Directory, Directory, Licensing, Vapor Products","HB5437","Creates a vapor product directory by requiring vapor product manufacturers to certify with the state (1) the manufacturer received a marketing authorization or similar order for the vapor product from the FDA or (2) the manufacturer submitted a PMTA for the vapor product to the FDA pursuant to 21 U.S.C. Section 387j and the application remains under review by the FDA or a final decision on the application has not taken effect. The State Tax Commissioner and the Alcohol Beverage Control Commissioner would be required to make the directory publicly available. The sale of any vapor product not listed in the directory would be prohibited. Vape or smoke shop retailers are required to be licensed and can only sell vapor products listed in the directory. The bill imposes penalties for violations by distributors, wholesalers, retailers, and manufacturers and provides for unannounced compliance checks.","4/1/26-Approved by the Governor--June 11, 2026"]
["West Virginia","Miscellaneous","SB1000","Establishes comprehensive regulations for vape and smoke shop retailers: (1) defines a vape or smoke shop retailer as devoting 33% of floor space to selling tobacco or vapor products (2) provides for a comprehensive application process to obtain a required license with a $1,200 annual fee, (3) prohibits the use of a vape or smoke shop as a residence, (4) provides for compliance inspections and fines for violations, (5) as of 3/1/27, prohibits the sale of certain vapor products that use the term “candy,” “cake,” “cartoon images,” and similar terms and references, (6) as of 7/1/27, restricts advertising and signage for vape or smoke shop retailers, (7) requires a vape or smoke shop retailer to be located at least 300 feet from a church, school or daycare center. Also, the Alcohol Beverage Control Commissioner shall propose labeling standards for vapor products","3/3/26 Passed the Senate              3/5/26 Referred to the House Committee on Health and Human Resources"]
["Wisconsin","Directory","AB234 (same as SB257)","Relative to the electronic vaping device directory adopted in 2023, was amended to retain the current definition of an electronic vaping device ( one that delivers for inhalation an aerosolized or vaporized liquid, regardless of whether the liquid or other substance contains nicotine). The amended version provides that the requirement to have received an FDA marketing authorization does not apply to the manufacturer of a device that contains hemp but does not contain nicotine. However, the manufacturer of such a device must instead provide the DOR with a certificate of analysis showing that the device contains hemp but does not contain nicotine. Manufacturer registration for such devices with the DOR first applies on 7/1/26","3/23/26 Session ended--bill failed to pass pursuant to SJR 1"]
["Wisconsin","Directory","SB257 (same as AB234)","Relative to the electronic vaping device directory adopted in 2023, was amended to retain the current definition of an electronic vaping device ( one that delivers for inhalation an aerosolized or vaporized liquid, regardless of whether the liquid or other substance contains nicotine). The amended version provides that the requirement to have received an FDA marketing authorization does not apply to the manufacturer of a device that contains hemp but does not contain nicotine. However, the manufacturer of such a device must instead provide the DOR with a certificate of analysis showing that the device contains hemp but does not contain nicotine. Manufacturer registration for such devices with the DOR first applies on 7/1/26","3/23/26 Session ended--bill failed to pass pursuant to SJR 1"]
["Wisconsin","Tax/HNB","AB511 (same as SB544)","Expands the definition of a cigarette to include heat-not-burn products and imposes a tax of 63 mills per cigarette ($1.26 per 20-pack); The bill provides for an inventory tax.","3/23/26 Session ended--bill failed to pass pursuant to SJR 1"]
["Wisconsin","Tax/HNB","SB544 (same as AB511)","Expands the definition of a cigarette to include heat-not-burn products and imposes a tax of 63 mills per cigarette ($1.26 per 20-pack); The bill provides for an inventory tax.","3/23/26 Session ended--bill failed to pass pursuant to SJR 1"]
["Wyoming","Directory","HB0132","Would have required the Department of Revenue to maintain a public directory of all approved electronic cigarette and vapor material products offered for sale in Wyoming. ","2/11/26-Failed Introduction"]
["Wyoming","Tax/Cigar","SB96","SB96 modifies the imposition of tobacco taxes by explicitly including cigars and pipe tobacco in the taxable events and establishes that the applicable tax must be paid on each nicotine product, but not more than once per product. For cigars, the bill sets a maximum excise tax of thirty cents ($0.30) per cigar.","2/19/26- Passed Senate Revenue Committee"]
["Wyoming","Vapor Products","SF194","Requires manufacturers of vapor products to obtain a license and requires the Department of Revenue to public a list of licensed vapor product manufacturers","2/5/25-Reported unfavorably in the Senate Revenue Committee after a vote of 4-1."]

{"sheet":"Sheet2","index":1,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Sheet3","index":2,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}