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A BILL TO BE ENTITLED
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AN ACT
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relating to the definition of tobacco product for the purposes of |
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the cigars and tobacco products tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 155.001(15), Tax Code, is amended to |
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read as follows: |
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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, Twist, |
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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 contains nicotine |
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or synthetic nicotine, regardless of the source from which it is |
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derived, that is intended for human consumption [is made of tobacco |
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or a tobacco substitute] and that is not: |
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(i) a cigarette or an e-cigarette as |
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defined by Section 161.081, Health and Safety Code; or |
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(ii) an article or product approved by the |
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United States Food and Drug Administration for use in the treatment |
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of nicotine or smoking addiction the packaging for which is labeled |
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with a drug facts panel; or |
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(F) an article or product without the presence of |
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tobacco leaf that contains nicotine, whether synthetic or derived |
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from tobacco, and is intended for oral consumption, whether chewed, |
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absorbed, dissolved, or ingested, by a means other than inhalation. |
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SECTION 2. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 3. This Act takes effect September 1, 2025. |