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The funds collected will be appropriated to the Oregon Health Authority for health-related programs. House Bill 2123 would tax vaping products at two different rates: a 95 percent wholesale tax would apply to inhalant form nicotine that is sold separately from an inhalant delivery system, and a 75 percent wholesale tax would be imposed on devices containing inhalant form nicotine and does not require any additional components for use. House Bill 2159 would apply a 95 percent wholesale tax on vaping devices

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