Relates to the taxation of electronic cigarette cartridges

This bill reclassifies electronic cigarette cartridges as tobacco products for tax purposes. It defines "electronic cigarette cartridge" as a replaceable unit containing nicotine or chemicals for use in e-cigarettes, and explicitly includes these cartridges under the existing tobacco product tax category. Businesses selling these cartridges will now be subject to tobacco product taxes instead of separate e-cigarette regulations. The law requires the Department of Taxation and Finance to create implementation rules within 180 days of becoming law.