Senator Takubo moved to amend the amendment on page forty, section four-b, lines twenty-five through thirty by striking out the two provisos and inserting in lieu thereof the following provisos: Provided, That on and after January 1, 2022, the excise tax levied and imposed on the sales of e-cigarette liquid is at the rate of 23 percent of the wholesale price of each article or item, or if not sold, then at the same rate upon the use by the wholesaler or dealer: Provided, however, That effective January 1, 2022, revenues received from the first 90 percent of the excise tax levied pursuant to this section shall be deposited into the fund created pursuant to §11B-2-32 of this code.

Adopted

Rejected