A bill for an act relating to state and local taxation and regulations by changing certain tax credits, cigarette and tobacco-related regulations, and certain city budget certification deadlines, providing for penalties, and including retroactive applicability and effective date provisions.

HF 1052, as presented in Division I, modifies state and local regulations related to cigarette and tobacco products. It primarily mandates electronic submission for various processes, including permit applications, bond filings, and tax stamp orders and payments for distributors, wholesalers, retailers, and manufacturers. The bill also changes the process for cities and counties to approve retail permits for alternative nicotine and vapor products, requiring them to use an electronic portal and for the state department to issue the final permit.