[Editor's note: This section takes effect only if a ballot issue is approved by the people at the next regular general election in November 2020. See the editor's note following the article heading.] The tax imposed by section 39-28.6-103 shall not apply with respect to any nicotine products that, under the constitution and laws of the United States, may not be made the subject of taxation by this state. A person shall report the exempt sales to the department, as required by the department.
Source: L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1200, § 18, effective (see editor's note).