AN ACT IMPOSING AN EXCISE TAX ON THE SALE OF NON-TOBACCO NICOTINE PRODUCTS.

SB 792 imposes a 75% excise tax on the sale of non-tobacco nicotine products, such as e-cigarettes and vaping liquids that do not contain tobacco. This tax directly affects businesses selling these products and will increase costs for consumers purchasing them. The bill's key provision is the specific 75% tax rate applied to the sale price of all non-tobacco nicotine products. It does not alter product regulations or health standards, only adding a tax burden to sales. The legislation targets a specific product category without broader policy changes.