Relating to taxation of nicotine delivery systems; prescribing an effective date; providing for revenue raising that requires approval by a three-fifths majority.
Catchline/Summary:
Establishes tax on retail sales of inhalant delivery systems and inhalant form nicotine. Establishes tax on retail sales of inhalant delivery systems and inhalant form nicotine. Provides for distribution of revenues from tax. Requires retailers of inhalant delivery systems and inhalant form nicotine to register with Department of Revenue.
Applies to sales of inhalant delivery systems and inhalant form nicotine occurring on or after January 1, 2017.
Takes effect on 91st day following adjournment sine die.
Oregon Legislative Assembly - Public Testimony Registration Form
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HB 4062 House Committee On Health Care
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