TX
Texas House Bill HB1523

Texas 2021 - 87th Regular

Texas House Bill HB1523

Caption

Relating to the regulation of, and taxes imposed on the sale or use of, cigarettes, tobacco products, and e-cigarettes; imposing taxes; requiring a permit; imposing a fee; providing administrative penalties.

Impact

The implementation of HB 1523 is designed to impact existing state laws significantly, particularly those governing the sale of e-cigarettes and other tobacco products. By mandating permits for e-cigarette retailers, the bill establishes a new oversight mechanism for ensuring compliance with smoking and health regulations. One key aspect is the collection of tax revenues, which would be allocated to public health initiatives, potentially improving tobacco prevention programs across Texas. Continued regulatory oversight will likely impact the general market landscape for tobacco sales and may affect smoking rates particularly among youth.

Summary

House Bill 1523 aims to revise the regulatory framework for the sale and use of tobacco products, including cigarettes and e-cigarettes, in Texas. It introduces new taxes on these products, along with a requirement for retailers to obtain permits to sell e-cigarettes. The bill aims to enhance state control over tobacco sales, reflecting a health-focused initiative intended to deter usage through financial disincentives while simultaneously generating revenue for state health programs. Specifically, the bill includes provisions for imposing sales and use taxes on e-cigarettes, with the taxes applying to sales made through various marketplaces and at retail locations.

Contention

During discussions surrounding HB 1523, notable points of contention emerged regarding the regulation of e-cigarettes and the appropriateness of the proposed taxation levels. Supporters argue that the taxes are necessary for public health objectives and provide essential funding for health services, while critics contend that excessive taxation could drive tobacco sales underground or to unregulated suppliers, ultimately undermining health goals. There is also debate over the enforcement of retailer permits, particularly how it may impact small businesses and their ability to comply with the new regulations.

Companion Bills

TX SB216

Same As Relating to the regulation of, and taxes imposed on the sale or use of, cigarettes, tobacco products, and e-cigarettes; imposing taxes; requiring a permit; imposing a fee; providing administrative penalties.

TX HB1255

Same As Relating to the regulation of, and taxes imposed on the sale or use of, cigarettes, tobacco products, and e-cigarettes; imposing taxes; requiring a permit; imposing a fee; providing administrative penalties.

Previously Filed As

TX SB920

Relating to the prohibited sale of flavored cigarettes, e- cigarettes, and tobacco products and administrative penalties for the prohibited sales.

TX HB4481

Relating to a directory of e-cigarettes and alternative nicotine products sold in this state, and regulation of the sale and distribution of e-cigarettes and alternative nicotine products; imposing fees; creating criminal offenses; imposing a civil penalty; imposing administrative penalties.

TX SB2054

Relating to a directory of e-cigarettes and alternative nicotine products sold in this state, and regulation of the sale and distribution of e-cigarettes and alternative nicotine products; imposing fees; creating criminal offenses; imposing a civil penalty; imposing administrative penalties.

TX SB2308

Relating to taxes on e-cigarettes and alternative nicotine products; imposing taxes; imposing reporting and recordkeeping requirements.

TX HB4353

Relating to taxes on e-cigarettes and alternative nicotine products; imposing taxes; imposing reporting and recordkeeping requirements.

TX HB1942

Relating to the regulation of sports wagering; requiring occupational permits; authorizing fees; imposing a tax; decriminalizing wagering on certain sports events; creating criminal offenses; providing administrative penalties.

TX HB447

Relating to sales and use taxes imposed on certain assault weapons; imposing taxes.

TX SB715

Relating to the regulation of sports wagering; requiring occupational permits; authorizing fees; imposing a tax; decriminalizing wagering on certain sports events; creating criminal offenses; providing administrative penalties.

TX HB2226

Relating to state and municipal motor fuel taxes; providing civil penalties; creating criminal offenses; requiring occupational licenses; authorizing the imposition of taxes; providing for increases and decreases in the rates of taxes.

TX HB3652

Relating to the regulation of the cultivation, manufacture, distribution, sale, testing, possession, and use of cannabis and cannabis products; authorizing the imposition of taxes and fees; requiring an occupational license; creating a criminal offense.

Similar Bills

TX SB1698

Relating to the sale of certain e-cigarettes in this state and a directory of e-cigarette manufacturers and their products; authorizing fees; authorizing administrative and civil penalties; creating a criminal offense.

TX HB3772

Relating to the sale of certain e-cigarettes in this state and a directory of e-cigarette manufacturers and their products; authorizing fees; authorizing administrative and civil penalties; creating a criminal offense.

TX HB2085

Relating to the imposition of a fee on the sale of cigarettes and cigarette tobacco products manufactured by certain companies; providing penalties.

TX HB2453

Relating to imposing a fee on the sale of cigarettes and cigarette tobacco products manufactured by certain companies; providing penalties.

TX SB1136

Relating to imposing a fee on the sale of cigarettes and cigarette tobacco products manufactured by certain companies; providing penalties.

TX HB2548

Relating to the imposition of a fee on the sale of cigarettes and cigarette tobacco products manufactured by certain companies; providing penalties.

TX HB1255

Relating to the regulation of, and taxes imposed on the sale or use of, cigarettes, tobacco products, and e-cigarettes; imposing taxes; requiring a permit; imposing a fee; providing administrative penalties.

TX SB216

Relating to the regulation of, and taxes imposed on the sale or use of, cigarettes, tobacco products, and e-cigarettes; imposing taxes; requiring a permit; imposing a fee; providing administrative penalties.