89R11810 SRA-D
By: Parker S.B. No. 1699
A BILL TO BE ENTITLED
AN ACT
relating to the definition of tobacco product for the 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 contains nicotine
or synthetic nicotine, regardless of the source from which it is
derived, that is intended for human consumption [is made of tobacco
or a tobacco substitute] and that is not:
(i) a cigarette or an e-cigarette as
defined by Section 161.081, Health and Safety Code; or
(ii) an article or product approved by the
United States Food and Drug Administration for use in the treatment
of nicotine or smoking addiction the packaging for which is labeled
with a drug facts panel; or
(F) an article or product without the presence of
tobacco leaf that contains nicotine, whether synthetic or derived
from tobacco, and is intended for oral consumption, whether chewed,
absorbed, dissolved, or ingested, by a means other than inhalation.
SECTION 2. The changes in law made by this Act do 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 3. This Act takes effect September 1, 2025.