 | Fiscal NoteH.B. 265 2026 General Session Non-nicotine Inhalation Product Amendments by Thompson, Jason E. |  |
| Ongoing | One-time | Total | |
|---|---|---|---|
| Net GF/ITF/USF (rev.-exp.) | $0 | $0 | $0 |
| Revenues | FY2026 | FY2027 | FY2028 |
| Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account (GFR) | $0 | $(7,000) | $(7,000) |
| Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account (GFR), One-time | $2,000 | $0 | $0 |
| Total Revenues | $2,000 | $(7,000) | $(7,000) |
Enactment of this legislation may impact revenues to the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account beginning in FY 2027 by a one-time increase in FY 2026 of $2,000 and an ongoing decrease of ($7,000). Violators may pay up to $6,000 per infraction to the Department of Health and Human Services; however, the exact quantity is unknown.
| Expenditures | FY2026 | FY2027 | FY2028 |
| State Tax Commission Administrative Charge Account (GFR), One-time | $11,700 | $0 | $0 |
| Total Expenditures | $11,700 | $0 | $0 |
Enactment of this legislation may cost the Tax Commission $11,700 one-time in FY 2026 from the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account for system programming.
| FY2026 | FY2027 | FY2028 | |
| Net All Funds (rev-exp) | $(9,700) | $(7,000) | $(7,000) |
Violators may pay up to $6,000 per infraction to a local health department; however, the exact quantity is unknown.
Violators may pay up to $6,000 per infraction to a local health department; however, the exact quantity is unknown. Manufacturers of non-nicotine inhalation products may pay $2,000 in FY 2026 and $500 ongoing in FY 2027 to register two products. Non-nicotine inhalation product businesses and/or user will pay ($7,500) annually less in taxes.
Enactment of this legislation could result in a small increase in the regulatory burden for Utah residents or businesses.
This bill does not create a new program or significantly expand an existing program.