Regulates vapor products, e-cigarettes, and nicotine products.

Imposes a tax on the sale, use, consumption, handling, possession, or distribution of all vapor products in this state.

Creates the essential public health services account.

Requires the department of health to use the money in the account for the following purposes: (1) To fund essential governmental public health services;

(2) To fund tobacco control and prevention and other substance use prevention and education;

(3) To strengthen and support public health system capabilities, including accredited higher education public health programs; and

(4) Enforcement by the liquor control board.