Modifies provisions relating to the taxation of cigarettes and tobacco products

HB 2132 would establish state-level exclusivity for cigarette and tobacco product taxation, preventing counties, cities, towns, or other local governments from imposing higher taxes than the state sets. It would void any existing local taxes exceeding the level in effect on September 30, 1993, and prohibit new local tax increases without state approval. Local governments could still propose tax hikes via voter referendum, but only if they exceed the 1993 baseline and receive majority approval. This directly affects all local jurisdictions in the state by centralizing tobacco tax authority at the state level.