Provide for taxation of vapor products

This bill (LC 1418) amends Montana's definition of "tobacco products" to explicitly include vapor products, such as e-cigarettes and vape pens, that deliver nicotine through vaporization. It revises Section 16-11-102, MCA, to define "tobacco product" as any device or substance consumed via vaporization for nicotine delivery. This change brings vapor products under Montana's existing tobacco taxation framework, affecting manufacturers, retailers, and distributors of these products. The bill does not establish tax rates but enables future tax implementation for vapor products. It directly affects businesses selling vapor products by subjecting them to the same tax rules as traditional tobacco products.