1 Tobacco Tax; Definition; Tobacco Products. RSA 78:1, XIV is repealed and reenacted to read as follows:

XIV.(a) "Tobacco products" means:

(1) Any product that is made from or derived from tobacco that is intended for human consumption or is likely to be consumed, whether smoked, heated, chewed, absorbed, dissolved, inhaled, or ingested by any other means, including, but not limited to, a cigarette, a cigar, pipe tobacco, chewing tobacco, snuff, and snus.

(2) Any product that can deliver nicotine to the user through inhalation of vapor including any component part of such product, including a substance for use in the device regardless of whether the substance contains nicotine, and whether or not sold separately.

(b) "Tobacco products" shall not include:

(1) Drugs, devices, or combination products authorized for sale by the U.S. Food and Drug Administration, as those terms are defined in the Federal Food, Drug, and Cosmetic Act.

(2) Premium cigars.

2 Liquor Commission; General Provisions; Definitions. RSA 175:1, LXIV-d is repealed and reenacted to read as follows:

LXIV-d.(a) "Tobacco products" means:

(1) Any product that is made from or derived from tobacco that is intended for human consumption or is likely to be consumed, whether smoked, heated, chewed, absorbed, dissolved, inhaled, or ingested by any other means, including, but not limited to, a cigarette, a cigar, pipe tobacco, chewing tobacco, snuff, and snus.

(2) Any product that can deliver nicotine to the user through inhalation of vapor including any component part of such product, including a substance for use in the device regardless of whether the substance contains nicotine, and whether or not sold separately.

(b) "Tobacco products" shall not include drugs, devices, or combination products authorized for sale by the U.S. Food and Drug Administration, as those terms are defined in the Federal Food, Drug, and Cosmetic Act.

3 Effective Date. This act shall take effect July 1, 2019.

1 Tobacco Tax; Definition; Tobacco Products. RSA 78:1, XIV is repealed and reenacted to read as follows:

XIV.(a) "Tobacco products" means:

(1) Any product that is made from or derived from tobacco that is intended for human consumption or is likely to be consumed, whether smoked, heated, chewed, absorbed, dissolved, inhaled, or ingested by any other means, including, but not limited to, a cigarette, a cigar, pipe tobacco, chewing tobacco, snuff, and snus.

(2) Any product that can deliver nicotine to the user through inhalation of vapor including any component part of such product, including a substance for use in the device regardless of whether the substance contains nicotine, and whether or not sold separately.

(b) "Tobacco products" shall not include:

(1) Drugs, devices, or combination products authorized for sale by the U.S. Food and Drug Administration, as those terms are defined in the Federal Food, Drug, and Cosmetic Act.

(2) Premium cigars.

2 Liquor Commission; General Provisions; Definitions. RSA 175:1, LXIV-d is repealed and reenacted to read as follows:

LXIV-d.(a) "Tobacco products" means:

(1) Any product that is made from or derived from tobacco that is intended for human consumption or is likely to be consumed, whether smoked, heated, chewed, absorbed, dissolved, inhaled, or ingested by any other means, including, but not limited to, a cigarette, a cigar, pipe tobacco, chewing tobacco, snuff, and snus.

(2) Any product that can deliver nicotine to the user through inhalation of vapor including any component part of such product, including a substance for use in the device regardless of whether the substance contains nicotine, and whether or not sold separately.

(b) "Tobacco products" shall not include drugs, devices, or combination products authorized for sale by the U.S. Food and Drug Administration, as those terms are defined in the Federal Food, Drug, and Cosmetic Act.

3 Effective Date. This act shall take effect July 1, 2019.