Relating to inhalants; prescribing an effective date; providing for revenue raising that requires approval by a three-fifths majority.

Imposes tax on distribution of inhalant product based on percentage of wholesale price. Defines inhalant product as including inhalant-form nicotine but excluding cigarettes, tobacco products and cannabinoids. Requires licensing of place of business of inhalant product distributor. Establishes licensing program within Department of Revenue. Provides that licensing provisions become operative January 1, 2018. Applies to inhalant-form nicotine sold after January 1, 2018. Takes effect on 91st day following adjournment sine die.