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.