Sec. 2. Amendments to the Jenkins Act
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The Act entitled An Act to assist States in collecting sales and use taxes on cigarettes , approved October 19, 1949 (commonly known as the Jenkins Act ) ( 15 U.S.C. 375 et seq.), is amended— in section 1 ( 15 U.S.C. 375 )— in paragraph (2)(A)(ii)— by striking includes roll-your-own tobacco and inserting the following: “includes— roll-your-own tobacco ; in subclause (I), as so designated, by striking the period at the end and inserting ; and ; and by adding at the end the following: an electronic nicotine delivery system. ; by redesignating paragraphs
(7)through
(14)as paragraphs
(8)through (15), respectively; and by inserting after paragraph
(6)the following: The term electronic nicotine delivery system — means any electronic device that, through an aerosolized solution, delivers nicotine, flavor, or any other substance to the user inhaling from the device; includes— an e-cigarette; an e-hookah; an e-cigar; a vape pen; an advanced refillable personal vaporizer; an electronic pipe; and any component, liquid, part, or accessory of a device described in subparagraph (A), without regard to whether the component, liquid, part, or accessory is sold separately from the device; and does not include a product that is— approved by the Food and Drug Administration for— sale as a tobacco cessation product; or any other therapeutic purpose; and marketed and sold solely for a purpose described in clause (i). ; and in section 2A(b)(1) ( 15 U.S.C. 376a(b)(1) ), by inserting NICOTINE/ after CIGARETTES/ . This section, and the amendments made by this section, shall take effect on the date that is 90 days after the date of enactment of this Act.
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