AN ACT CONCERNING THE TAX RATES OF TOBACCO AND NICOTINE PRODUCTS.

SB 427 (2025) would equalize tax rates for both combustible tobacco products (like cigarettes) and noncombustible nicotine products (like e-cigarettes) under Connecticut law. This bill directly affects tobacco and nicotine product manufacturers, retailers, and consumers by removing current differences in how these products are taxed. The key provision requires updating state statutes to ensure all such products face identical tax rates, promoting uniform tax treatment. The bill aims to simplify the tax system without changing the overall tax burden on these products.