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A BILL TO BE ENTITLED
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AN ACT
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relating to fees on persons who sell or purchase e-cigarettes, |
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vapor products, or cannibidiol products to benefit the designated |
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trauma facility and emergency medical services account; imposing |
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fees; requiring occupational permits. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 780.003(b), Health and Safety Code, is |
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amended to read as follows: |
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(b) The account is composed of money deposited to the credit |
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of the account under Sections 164.0008 and 165.0008, Tax Code, |
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under Sections 542.406 and 707.008, Transportation Code, and under |
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Section 780.002 of this code. |
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SECTION 2. Subtitle E, Title 2, Tax Code, is amended by |
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adding Chapters 164 and 165 to read as follows: |
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CHAPTER 164. E-CIGARETTE AND VAPOR PRODUCT FEES |
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Sec. 164.0001. DEFINITIONS. In this chapter: |
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(1) "Consumer" means a person who purchases an |
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e-cigarette or vapor product for personal use or consumption. |
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(2) "E-cigarette" has the meaning assigned by Section |
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161.081, Health and Safety Code. |
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(3) "Retailer" means a person who sells e-cigarettes or |
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vapor products to consumers. |
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(4) "Vapor product" means a consumable nicotine liquid |
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solution or other material containing nicotine suitable for use in |
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an e-cigarette. |
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(5) "Wholesaler" means a person who sells or |
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distributes e-cigarettes or vapor products to retailers. |
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Sec. 164.0002. WHOLESALER PERMIT; FEE. (a) A person may |
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not engage in business as a wholesaler in this state unless the |
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person has applied for and received an e-cigarette wholesaler |
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permit from the comptroller. |
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(b) Each wholesaler shall obtain a permit for each place of |
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business owned or operated by the wholesaler. |
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(c) The fee for a permit is $500 per year. |
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Sec. 164.0003. RETAILER PERMIT; FEE. (a) A person may not |
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engage in business as a retailer in this state unless the person has |
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applied for and received an e-cigarette retailer permit from the |
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comptroller. |
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(b) Each retailer shall obtain a permit for each place of |
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business owned or operated by the retailer. |
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(c) The fee for a permit is $300 per year. |
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Sec. 164.0004. CONSUMER FEE. (a) A fee is imposed on each |
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sale of an e-cigarette or vapor product to a consumer in this state. |
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(b) The amount of the fee is: |
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(1) $1 if the sum of the sales prices of all |
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e-cigarettes and vapor products sold together at the same time is |
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not more than $25; or |
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(2) $2 if the sum of the sales prices of all |
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e-cigarettes and vapor products sold together at the same time is |
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more than $25. |
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(c) A retailer who makes a sale subject to the consumer fee |
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imposed by this section shall add the amount of the fee to the sales |
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price, and when the amount of the fee is added: |
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(1) it becomes a part of the sales price; |
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(2) it is a debt of the consumer to the retailer until |
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paid; and |
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(3) if unpaid, it is recoverable at law in the same |
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manner as the originl sales price. |
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Sec. 164.0005. APPLICATION OF OTHER PROVISIONS OF CODE. |
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(a) Except as otherwise provided by this chapter, the provisions |
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of Subchapter D, Chapter 154, apply to a wholesaler or retailer |
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permit under this chapter in the same manner as a wholesaler or |
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retailer permit under that subchapter. |
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(b) Except as otherwise provided by this chapter, the |
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consumer fee under this chapter is administered, imposed, |
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collected, and enforced in the same manner as the sales tax under |
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Subchapter C, Chapter 151 is administered, imposed, collected, and |
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enforced. |
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Sec. 164.0006. REPORTS. (a) A retailer required to file a |
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report under Section 151.403 who is also required to collect the |
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consumer fee under this chapter shall file with the comptroller a |
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report stating the information required by Section 164.0007. |
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(b) The report required by this section for a reporting |
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period is due on the same date that the fee payment for the period is |
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due. |
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Sec. 164.0007. RECORDS. A person required to file a report |
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under Section 151.403 who is also required to collect the consumer |
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fee under this chapter shall keep a complete record of: |
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(1) each transaction in which at least one e-cigarette |
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or vapor product was sold by the retailer during the reporting |
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period and the sales prices of all e-cigarettes and vapor products |
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sold in each transaction; |
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(2) all consumer fees, and any money represented to be |
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consumer fees, collected during each reporting period; and |
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(3) any other information required by the comptroller. |
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Sec. 164.0008. DISPOSITION OF PROCEEDS. The comptroller |
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shall deposit the fees collected under this chapter to the credit of |
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the designated trauma facility and emergency medical services |
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account established under Section 780.003, Health and Safety Code. |
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Sec. 164.0009. RULES. The comptroller shall adopt rules to |
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implement, administer, and enforce this chapter. |
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CHAPTER 165. CANNABIDIOL PRODUCT FEES |
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Sec. 165.0001. DEFINITIONS. In this chapter: |
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(1) "Cannabidiol product" means a product containing |
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cannibidiol. The term does not include low-THC cannabis prescribed |
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in accordance with Chapter 169, Occupations Code. |
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(2) "Consumer" means a person who purchases a |
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cannabidiol product for personal use or consumption. |
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(3) "Retailer" means a person who sells cannabidiol |
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products to consumers. |
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(4) "Wholesaler" means a person who sells or |
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distributes cannabidiol products to retailers. |
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Sec. 165.0002. WHOLESALER PERMIT; FEE. (a) A person may |
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not engage in business as a wholesaler in this state unless the |
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person has applied for and received a cannabidiol product |
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wholesaler permit from the comptroller. |
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(b) Each wholesaler shall obtain a permit for each place of |
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business owned or operated by the wholesaler. |
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(c) The fee for a permit is $500 per year. |
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Sec. 165.0003. RETAILER PERMIT; FEE. (a) A person may not |
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engage in business as a retailer in this state unless the person has |
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applied for and received a cannabidiol product retailer permit from |
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the comptroller. |
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(b) Each retailer shall obtain a permit for each place of |
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business owned or operated by the retailer. |
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(c) The fee for a permit is $300 per year. |
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Sec. 165.0004. CONSUMER FEE. (a) A fee is imposed on each |
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sale of a cannabidiol product to a consumer in this state. |
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(b) The amount of the fee is: |
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(1) $1 if the sum of the sales prices of all cannabidiol |
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products sold together at the same time is not more than $25; or |
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(2) $2 if the sum of the sales prices of all cannabidiol |
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products sold together at the same time is more than $25. |
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(c) A retailer who makes a sale subject to the consumer fee |
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imposed by this section shall add the amount of the fee to the sales |
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|
price, and when the amount of the fee is added: |
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(1) it becomes a part of the sales price; |
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(2) it is a debt of the consumer to the retailer until |
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paid; and |
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(3) if unpaid, it is recoverable at law in the same |
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manner as the original sales price. |
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Sec. 165.0005. APPLICATION OF OTHER PROVISIONS OF CODE. |
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(a) Except as otherwise provided by this chapter, the provisions |
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|
of Subchapter D, Chapter 154, apply to a wholesaler or retailer |
|
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permit under this chapter in the same manner as a wholesaler or |
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|
retailer permit under that subchapter. |
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(b) Except as otherwise provided by this chapter, the |
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consumer fee under this chapter is administered, imposed, |
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collected, and enforced in the same manner as the sales tax under |
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Subchapter C, Chapter 151 is administered, imposed, collected, and |
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enforced. |
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Sec. 165.0006. REPORTS. (a) A retailer required to file a |
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|
report under Section 151.403 who is also required to collect the |
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consumer fee under this chapter shall file with the comptroller a |
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|
report stating the information required by Section 165.0007. |
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(b) The report required by this section for a reporting |
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period is due on the same date that the fee payment for the period is |
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due. |
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Sec. 165.0007. RECORDS. A person required to file a report |
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under Section 151.403 who is also required to collect the consumer |
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fee under this chapter shall keep a complete record of: |
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(1) each transaction in which at least one cannabidiol |
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product was sold by the retailer during the reporting period and the |
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sales prices of all cannabidiol products sold in each transaction; |
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(2) all consumer fees, and any money represented to be |
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consumer fees, collected during each reporting period; and |
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(3) any other information required by the comptroller. |
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Sec. 165.0008. DISPOSITION OF PROCEEDS. The comptroller |
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shall deposit the fees collected under this chapter to the credit of |
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the designated trauma facility and emergency medical services |
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|
account established under Section 780.003, Health and Safety Code. |
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Sec 165.0009. RULES. The comptroller shall adopt rules to |
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implement, administer, and enforce this chapter. |
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SECTION 3. This Act takes effect September 1, 2019. |