RELATING TO TAXATION.

Includes e-liquid and electronic smoking devices within the definition of "tobacco products", as used in the cigarette tax and tobacco tax law. Establishes a tax of twenty per cent for the wholesale price for electronic smoking devices and 10 cents for each milliliter of e-liquid. Allocates a portion of funds collected on excise taxes on electronic smoking devices and e-liquids to the trauma system special fund, community health centers special fund, and emergency medical services special fund.