classify nicotine products as tobacco products, to increase tax rates on cigarettes and tobacco products, to create the healthcare workforce development fund, and to make an appropriation therefor.

This bill reclassifies nicotine products as tobacco products and increases tax rates on cigarettes and other tobacco items. The additional tax revenue generated will be used to establish a healthcare workforce development fund in South Dakota. This legislation directly affects tobacco manufacturers, retailers, and consumers by changing how nicotine products are categorized and taxed. The primary goal is to create funding for healthcare workforce development through increased tobacco taxation.