RELATING TO ELECTRONIC SMOKING DEVICES.

Includes electronic smoking devices within the definition of "tobacco products", as used in the cigarette tax and tobacco tax law. Establishes a tax of ten per cent for the wholesale price for electronic smoking devices. Allocates a portion of funds collected on excise taxes on electronic smoking devices to the trauma system special fund, community health centers special fund, emergency medical services special fund, and tobacco enforcement special fund. Permits funds in the tobacco enforcement special fund to be used to enforce provisions prohibiting the sale and distribution of electronic smoking devices to, and possession or use of electronic smoking devices by, persons under the age of twenty-one.