NICOTINE PRODUCTS – Amends and adds to existing law to establish certain permitting requirements regarding the sale of certain nicotine products, to revise provisions regarding the regulation of certain nicotine products, and to impose a tax on certain nicotine and related products.

This bill updates Idaho's laws to regulate the sale of nicotine products, including electronic smoking devices and alternative nicotine products like vapes. It requires businesses to obtain permits to sell these items, restricts sales to minors, and mandates vendor-assisted sales where a person assists the customer during the transaction. The legislation also introduces a tax on these products and establishes specific rules for manufacturers, including bond requirements for foreign entities. Additionally, the bill clarifies definitions and penalties for violations, while allowing local governments to enact their own ordinances on the matter.