Establishes an electronic cigarette tax and provides that the proceeds of such tax shall be used to educate the public regarding electronic cigarettes.

The use of electronic cigarettes or "Vape" products has increased especially among young people. Currently tobacco products such as cigarettes pay approximately 15% of the product cost in taxes which the newly developed electronic products do not pay. Because of the way in which electronic cigarettes are sold the percentage charge is the fairest way to assess a tax which will be used for education of children and young people regarding the use of these products. The extent of use of these products is not cataloged by the State so at some point if the revenue exceeds the need for education, the revenue can be used as other cigarette revenue is used.