bill adds e-cigarettes to the tobacco products tax

The text as introduced · 264 words

89R9505 CJD-F

By: Huffman
S.B. No. 2140

A BILL TO BE ENTITLED

AN ACT

relating to certain tobacco products for purposes of the cigars and

tobacco products tax.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 155.001(15), Tax Code, is amended to

read as follows:

(15) "Tobacco product" means:

(A) a cigar;

(B) smoking tobacco, including granulated,

plug-cut, crimp-cut, ready-rubbed, and any form of tobacco suitable

for smoking in a pipe or as a cigarette;

(C) chewing tobacco, including Cavendish, Twist,

plug, scrap, and any kind of tobacco suitable for chewing;

(D) snuff or other preparations of pulverized

tobacco; [ or ]

(E) an article or product that is made of tobacco

or a tobacco substitute and that is not a cigarette [ or an

e-cigarette ] as defined by Section 161.081, Health and Safety Code ;

or

(F) an e-cigarette, as defined by Section

161.081, Health and Safety Code .

SECTION 2. Section 155.0211, Tax Code, is amended by adding

Subsection (f) to read as follows:

(f) A tobacco product sold without packaging is considered a

package of that tobacco product for purposes of this section.

SECTION 3. The change in law made by this Act does not

affect tax liability accruing before the effective date of this

Act. That liability continues in effect as if this Act had not been

enacted, and the former law is continued in effect for the

collection of taxes due and for civil and criminal enforcement of

the liability for those taxes.

SECTION 4. This Act takes effect September 1, 2025.