Creates a new excise tax on oral nicotine products (such as pouches, gums, pastes). Distributors owe $2 per ounce, with a $2 minimum for any container under 1 ounce. The tax applies when products are made or brought into Massachusetts; exports are exempt. Prices will likely rise, which may cut youth use and add state revenue. Sellers must follow existing tax rules and penalties when collecting and paying the tax.
