Relating to taxes on nonfood consumer products; providing for revenue raising that requires approval by a three-fifths majority; and providing that this Act shall be referred to the people for their approval or rejection.

Increases tax on distribution of cigarettes. Applies to cigarettes tax reporting periods beginning on or after January 1, 2021, and to existing inventories of cigarettes not yet acquired by consumers as of January 1, 2021. Includes inhalant delivery systems in definition of "tobacco products" for purpose of imposition of tax. Exempts certain sales of inhalant delivery systems sold for marijuana use from taxation. Removes ] Increases limit on tax imposed upon higher-priced cigars. Applies to tobacco products tax reporting periods beginning on or after January 1, 2021. Exempts inhalant delivery systems from preemption on local taxes imposed on tobacco products. Prohibits sale of cigars for less than wholesale price and sets minimum price. ] Prohibits distribution or sale of cigarettes or certain cigars in packages containing fewer than 20. Provides for distribution of increased tax revenues to Oregon Health Authority for medical assistance program, including mental health services, and for public health programs, including programs addressing tobacco and nicotine-related disease. Allows sharing of otherwise confidential information between Department of Revenue and Oregon Health Authority for purposes of enforcement and administration of statutes. Refers Act to people for their approval or rejection at next regular general election.