Relating to nicotine; prescribing an effective date; providing for revenue raising that requires approval by a three-fifths majority.

Imposes tax on inhalant-form nicotine at point of retail sale, based on percentage of wholesale price. Applies to inhalant-form nicotine sold after January 1, 2018. Creates offense of selling tobacco products or inhalant delivery systems to person under 21 years of age. Punishes violation by fine. Raises minimum age at which person may purchase or possess tobacco products and inhalant delivery systems to 21 years of age. Adjusts other requirements related to tobacco products and inhalant delivery systems to reflect raised minimum age. Applies to conduct occurring on or after January 1, 2018. Provides that person may not make retail sale of tobacco product or inhalant delivery system at or from premises located in this state unless person sells tobacco product or inhalant delivery system at or from premises for which license has been issued. Establishes within Department of Revenue licensing program. Becomes operative January 1, 2018. Increases cigarette tax. Applies increase to cigarettes distributed on or after January 1, 2018, and to existing inventories of cigarettes not yet acquired by consumers as of January 1, 2018. Removes per-unit limitation on cigar tax. Takes effect on 91st day following adjournment sine die.