The act categorizes the remote sales of certain kinds of tobacco products for purposes of establishing the regulation and taxation of the sales. The act exempts transactions involving the sale of cigars or pipe tobacco from the definition of "delivery sale" and instead creates and defines the term "remote retail sale" to include these transactions.
The act also resolves an ambiguity about how the "manufacturer's list price" of a tobacco product is determined for both "delivery sales" and "remote retail sales".
APPROVED by Governor May 1, 2023
EFFECTIVE January 1, 2024
NOTE: This act was passed without a safety clause.
(Note: This summary applies to this bill as enacted.)