Amends and adds to existing law to provide a tax on the sale and distribution of electronic smoking devices.

The purpose of this legislation is to amend Chapter 25, Title 63, of the Idaho Code to require sellers of electronic smoking devices to obtain a permit from the State Tax Commission. It also imposes a tax on the sale, use, consumption, handling or distribution of electronic smoking devices at the rate of three cents ($0.03) per milliliter of a solution that contains nicotine and a proportionate tax at the like rate on all fractional parts of a milliliter thereof. The legislation extends existing record keeping and invoice requirement applicable to distributors, retailers, and shippers of tobacco product to distributors, retailers, and shippers of electronic smoking devices. The legislation also declares and emergency and provides an effective date.