Section 42 Taxation of Products Containing Synthetic Nicotine

Section 1 of chapter 64C of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out the second paragraph and inserting in place thereof the following paragraph:-

          Whenever used in this chapter or chapter 62C, unless the context otherwise requires, the word "cigarette" shall include within its meaning, without limitation, little cigars and smokeless tobacco; and the words "smokeless tobacco" shall mean any product containing or made or derived from tobacco or nicotine, whether the nicotine is naturally or synthetically derived, and that is intended for human consumption without combustion whether chewed, absorbed, dissolved, inhaled, snorted, sniffed or ingested by any other means including, but not limited to, snuff, snuff flour, cavendish, plug, twist and fine-cut tobaccos and nicotine pouches. The words "smokeless tobacco" shall exclude electronic nicotine delivery systems subject to tax under section 7E, and also shall exclude any product that has been approved by the United States Food and Drug Administration for the sale of or use as a tobacco or nicotine cessation product or for other medical purposes and is marketed and sold or prescribed exclusively for that approved purpose. The provisions of sections 29 to 38, inclusive, however, shall not apply to smokeless tobacco, as defined herein.

This section subjects products containing synthetic nicotine to the same excise tax as tobacco products.