| 1 | 1 | | 89R9505 CJD-F |
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| 2 | 2 | | By: Huffman S.B. No. 2140 |
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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 certain tobacco products for purposes of the cigars and |
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| 10 | 10 | | 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 is made of tobacco |
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| 24 | 24 | | or a tobacco substitute and that is not a cigarette [or an |
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| 25 | 25 | | e-cigarette] as defined by Section 161.081, Health and Safety Code; |
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| 26 | 26 | | or |
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| 27 | 27 | | (F) an e-cigarette, as defined by Section |
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| 28 | 28 | | 161.081, Health and Safety Code. |
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| 29 | 29 | | SECTION 2. Section 155.0211, Tax Code, is amended by adding |
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| 30 | 30 | | Subsection (f) to read as follows: |
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| 31 | 31 | | (f) A tobacco product sold without packaging is considered a |
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| 32 | 32 | | package of that tobacco product for purposes of this section. |
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| 33 | 33 | | SECTION 3. The change in law made by this Act does not |
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| 34 | 34 | | affect tax liability accruing before the effective date of this |
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| 35 | 35 | | Act. That liability continues in effect as if this Act had not been |
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| 36 | 36 | | enacted, and the former law is continued in effect for the |
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| 37 | 37 | | collection of taxes due and for civil and criminal enforcement of |
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| 38 | 38 | | the liability for those taxes. |
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| 39 | 39 | | SECTION 4. This Act takes effect September 1, 2025. |
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