SB80
Sponsored By: Timothy Lang (Republican)
Became Law
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 0 benefits, 2 costs, 2 mixed.
Stronger fines, seizures, and appeals process
Beginning July 1, 2025, enforcement is stronger. The commissioner can fine $500 for a first offense, $1,500 for a second, and $5,000 for a third, and can suspend a certificate up to 90 days or revoke it. The Liquor Commission can seize and forfeit contraband tobacco and the vehicles and equipment used to avoid taxes. After a seizure, a hearing is set within 10 days, and you can appeal a final order within 30 days. Selling without a license brings criminal penalties, DRA shares tax violations with the Liquor Commission, and foreign-stamped cigarettes are allowed only when you actively do business in that state.
New licenses and fees for tobacco sellers
Beginning July 1, 2025, the Liquor Commission licenses making, wholesaling, and retailing of tobacco and e-cigarettes. Manufacturers and wholesalers must register with the Secretary of State, hold a DRA tobacco tax certificate, and keep a Liquor Commission license (wholesalers need one per location). Each retail outlet needs its own tobacco license; stores with an alcohol license pay $6 more per location. Annual fees: manufacturer $100; wholesaler $250; vending license $35 plus $6 per machine; sampling license $6. You must display certificates, return them within 30 days if you stop business, and keep records for 3 years.
Keep invoices and records to prove tax
Beginning July 1, 2025, invoices from licensed wholesalers dated within 24 months can prove tobacco taxes were paid. Invoices must list seller and buyer names and addresses, license and certificate numbers, date, brand, quantity, price, and a statement that taxes were paid. Wholesalers, retailers, and samplers must keep required records at the business address on their certificate for 12 months and keep duplicates of written statements. Do not issue or accept invoices you know are false.
What counts as tobacco or vape products
Beginning July 1, 2025, the law defines what counts as tobacco and e-cigarette products. It covers products with tobacco or nicotine, e-cigarettes and their e-liquids, and most cigars and smokeless tobacco. It excludes premium cigars and FDA-approved quit-smoking products sold only for that use. The law also defines who is a tobacco products manufacturer or wholesaler, and what is a tobacco vending machine.
Sponsors & Cosponsors
Sponsor
Timothy Lang
Republican • Senate
Cosponsors
Howard Pearl
Republican • Senate
Susan W Almy
Democratic • House
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
Signed by the Governor on 07/15/2025; Chapter 0224; Effective 07/01/2025
7/22/2025SenateEnrolled Adopted, VV, (In recess 06/26/2025); SJ 18
7/8/2025SenateEnrolled (in recess of) 06/26/2025 HJ 18 P. 60
7/8/2025HouseEnrolled Bill Amendment # 2025-2902e Adopted, VV, (In recess of 06/26/2025); SJ 18
7/2/2025SenateEnrolled Bill Amendment # 2025-2902e: AA VV (in recess of) 06/26/2025 HJ 18 P. 59
7/1/2025HouseOught to Pass: MA VV 06/05/2025 HJ 16 P. 4
6/5/2025HouseCommittee Report: Ought to Pass 05/27/2025 (Vote 16-0; CC) HC 27 P. 7
5/28/2025HouseExecutive Session: 05/27/2025 01:15 pm LOB 302-304
5/21/2025HouseSubcommittee Work Session: 05/13/2025 10:00 am LOB 302-304
4/30/2025HousePublic Hearing: 04/16/2025 02:15 pm LOB 302-304
4/9/2025HouseIntroduced (in recess of) 03/27/2025 and referred to Commerce and Consumer Affairs HJ 11 P. 110
3/28/2025HouseOught to Pass: MA, VV; OT3rdg; 03/27/2025; SJ 9
3/27/2025SenateCommittee Report: Ought to Pass, 03/27/2025; Vote 6-0; CC; SC 14
3/19/2025SenateOught to Pass with Amendment #2025-0734s, MA, VV; Refer to Finance Rule 4-5; 03/13/2025; SJ 7
3/13/2025SenateCommittee Amendment # 2025-0734s, AA, VV; 03/13/2025; SJ 7
3/13/2025SenateCommittee Report: Ought to Pass with Amendment # 2025-0734s, 03/13/2025; Vote 5-0; CC; SC 12
3/7/2025SenateHearing: 02/04/2025, Room 100, SH, 10:15 am; SC 8
1/28/2025SenateIntroduced 01/09/2025 and Referred to Commerce; SJ 3
1/22/2025Senate
Bill Text
As Amended
7/2/2025
Enrolled
7/1/2025
Introduced
1/22/2025
CHAPTERED FINAL VERSION
Version adopted by both bodies
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