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A BILL TO BE ENTITLED
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AN ACT
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relating to the definition of chewing tobacco for purposes of the |
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taxes imposed on cigars and other tobacco products. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 155.001, Tax Code, is amended by adding |
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Subdivision (1-a) and amending Subdivision (15) to read as follows: |
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(1-a) "Chewing tobacco" means any leaf tobacco that is |
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not snuff and that is: |
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(A) suitable for chewing, including Twist, plug, |
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and scrap; or |
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(B) not intended to be smoked. |
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(15) "Tobacco product" means: |
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(A) a cigar; |
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(B) smoking tobacco, including granulated, |
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plug-cut, crimp-cut, ready-rubbed, and any form of tobacco suitable |
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for smoking in a pipe or as a cigarette; |
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(C) chewing tobacco[, including Cavendish,
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Twist, plug, scrap, and any kind of tobacco suitable for chewing]; |
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(D) snuff or other preparations of pulverized |
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tobacco; or |
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(E) an article or product that is made of tobacco |
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or a tobacco substitute and that is not a cigarette. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2011. |