Sec. 5. Application of tobacco excise tax to electronic nicotine delivery systems
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Section 5701 of the Internal Revenue Code of 1986 is amended— by redesignating subsection
(h)as subsection (i); and by inserting after subsection
(g)the following new subsection: On electronic nicotine delivery systems (as defined in section 900(8) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 387(8) )), manufactured in or imported into the United States, there shall be imposed a tax equal to $1.01 per electronic nicotine delivery system. This paragraph shall not apply to any single-use electronic nicotine delivery system. On e-liquids (as defined in section 900(9) of such Act) or single-use electronic nicotine delivery systems, manufactured in or imported into the United States, there shall be imposed a tax equal to— in the case of a product which contains less than 5 percent nicotine by volume, $1.01, and in the case of the product which contains a percentage of nicotine by volume which is equal to or greater than 5 percent, an amount equal to the sum of— $1.01, plus, for each percentage point of nicotine by volume contained in such product which is in excess of 5 percent, 20.2 cents (and a proportionate amount at the like rate on any such percentage which is not a whole number). . Section 5702 of the Internal Revenue Code of 1986 is amended— in subsection (c), by striking and roll-your-own tobacco and inserting roll-your-own tobacco, electronic nicotine delivery systems, and e-liquids ; and in subsection (d), by striking or roll-your-own tobacco each place it appears and inserting roll-your-own tobacco, electronic nicotine delivery systems, and e-liquids . The amendments made by this section shall apply to articles removed after the date which is 90 days after the date of enactment of this Act.
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Sec. 5
Application of tobacco excise tax to electronic nicotine delivery systems
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