Section 39-28.6-101 - Legislative declaration(1) The general assembly hereby finds and declares that:(a) Nicotine is a highly addictive and toxic substance;(b) There has been a significant increase in the use of electronic cigarettes, which heat nicotine, flavorings, and other chemicals to create an aerosol that is inhaled;(c) Children in middle school and high school have reported using electronic cigarettes at alarming rates, and studies have linked electronic cigarette use among youth to nicotine addiction and cigarette smoking;(d) The long-term health risks of this use are unknown, but electronic cigarette aerosol can contain harmful and potentially harmful substances including nicotine, cancer-causing chemicals, heavy metals, flavoring chemicals, ultrafine particles, and volatile organic compounds;(e) Yet nicotine products are not subject to the same excise tax as cigarettes and tobacco products;(f) Taxing nicotine products at the wholesale level will increase the total cost, which may serve as a deterrent to children and adolescents and in turn prevent and reduce consumption; and(g) Revenue from the tax can be used toward positive outcomes in children's lives.(2) Therefore, the general assembly intends to create a tax on nicotine products so that they are taxed in the same manner as tobacco products, including the licensing requirements that facilitate the collection of the tax.Added by 2020 Ch. 248,§ 18, as passed by voters in the 11/3/2020 election in Proposition EE, eff. 1/1/2021.L. 2020: Entire article added, (HB 20-1427), ch. 1197, p. 1197, § 18, effective January 1, 2021.