Establishes weight, rather than wholesale price, as the measure of tobacco products tax on moist snuff.

Imposes the tax at a rate that is equivalent to cigarette tax, with a specified minimum of tax on each consumer-sized package.

Dedicates any new revenue attributable to the act to the health services account, to the extent possible, while keeping other accounts whole.

Declares that the legislature recognizes the role that tax policy plays in the levels of consumption of moist snuff by youth due to impacts on price. Discouraging youth access to moist snuff and youth consumption is an important state policy. The legislature directs the department of health, with the assistance of the department of revenue and the office of financial management, to study this issue.