Revise tax rate on cigarettes that are not burned

SB 98 proposes to revise Montana's tax rate for cigarettes intended to be heated but not burned (e.g., e-cigarettes or heat-not-burn products), currently set at 85 cents per 20-cigarette package. The bill would amend existing tax law to adjust this rate, affecting tobacco wholesalers, retailers, and consumers purchasing these products. It also includes provisions for tax-free sales to tribal members on reservations, requiring wholesalers to apply for refunds based on tribal quotas. The bill died in committee on May 23, 2025, and never became law, with its provisions intended to apply to sales after June 30, 2025.