| 1 | 1 | | 89R11810 SRA-D |
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| 2 | 2 | | By: Parker S.B. No. 1699 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the definition of tobacco product for the purposes of |
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| 10 | 10 | | the cigars and tobacco products tax. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 155.001(15), Tax Code, is amended to |
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| 13 | 13 | | read as follows: |
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| 14 | 14 | | (15) "Tobacco product" means: |
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| 15 | 15 | | (A) a cigar; |
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| 16 | 16 | | (B) smoking tobacco, including granulated, |
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| 17 | 17 | | plug-cut, crimp-cut, ready-rubbed, and any form of tobacco suitable |
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| 18 | 18 | | for smoking in a pipe or as a cigarette; |
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| 19 | 19 | | (C) chewing tobacco, including Cavendish, Twist, |
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| 20 | 20 | | plug, scrap, and any kind of tobacco suitable for chewing; |
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| 21 | 21 | | (D) snuff or other preparations of pulverized |
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| 22 | 22 | | tobacco; [or] |
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| 23 | 23 | | (E) an article or product that contains nicotine |
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| 24 | 24 | | or synthetic nicotine, regardless of the source from which it is |
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| 25 | 25 | | derived, that is intended for human consumption [is made of tobacco |
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| 26 | 26 | | or a tobacco substitute] and that is not: |
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| 27 | 27 | | (i) a cigarette or an e-cigarette as |
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| 28 | 28 | | defined by Section 161.081, Health and Safety Code; or |
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| 29 | 29 | | (ii) an article or product approved by the |
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| 30 | 30 | | United States Food and Drug Administration for use in the treatment |
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| 31 | 31 | | of nicotine or smoking addiction the packaging for which is labeled |
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| 32 | 32 | | with a drug facts panel; or |
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| 33 | 33 | | (F) an article or product without the presence of |
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| 34 | 34 | | tobacco leaf that contains nicotine, whether synthetic or derived |
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| 35 | 35 | | from tobacco, and is intended for oral consumption, whether chewed, |
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| 36 | 36 | | absorbed, dissolved, or ingested, by a means other than inhalation. |
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| 37 | 37 | | SECTION 2. The changes in law made by this Act do not affect |
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| 38 | 38 | | tax liability accruing before the effective date of this Act. That |
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| 39 | 39 | | liability continues in effect as if this Act had not been enacted, |
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| 40 | 40 | | and the former law is continued in effect for the collection of |
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| 41 | 41 | | taxes due and for civil and criminal enforcement of the liability |
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| 42 | 42 | | for those taxes. |
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| 43 | 43 | | SECTION 3. This Act takes effect September 1, 2025. |
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