SB0263S02 | Electronic Cigarette and Other Nicotine Product Tax Amendments

Description
General Description: 

This bill modifies tax provisions in the Electronic Cigarette and Nicotine Product Taxation and Licensing Act.

Highlighted Provisions: 

requires the State Tax Commission to:
• increase enforcement of the collection of the electronic cigarette and nicotine product tax;
• conduct a study on enforcement and collection of the electronic cigarette and nicotine product tax; and
• report the State Tax Commission's findings and recommendations to the Revenue and Taxation Interim Committee.

Bill Details
Bill Number: 
SB0263S02
Year: 
2023
Status: 
Governor Signed
Last Action: 
Mar 23, 2023
Sponsor
Senator
Curtis S. Bramble
Republican - District 24
Fiscal Note
Fiscal Note Amount: 
$0
None
View Fiscal Note
Utah PTA Response
Utah PTA Position
Support
Utah PTA Resolution: 
HEA 2015-2 | Electronic Cigarettes and Utah Youth
Impact on Children: 

It will hopefully improve the enforcement of e-cigarette laws, and help with the collection of the e-cigarette tax. In turn, that will help to fund positive behavior programs, etc., that are to be paid for with those $$$.

Commission: 
Advocacy Conference
Utah PTA Public Policy Program
National PTA and Utah PTA Resolutions: 

Support state and local ordinances that appropriately address regulations of ENDS products; and...support the position that any revenue generated through taxation of ENDS should support tobacco cessation and prevention programs