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A BILL TO BE ENTITLED
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AN ACT
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relating to certain tobacco products for purposes of the cigars and |
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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 is made of tobacco |
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or a tobacco substitute and that is not a cigarette [or an |
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e-cigarette] as defined by Section 161.081, Health and Safety Code; |
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or |
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(F) an e-cigarette, as defined by Section |
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161.081, Health and Safety Code. |
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SECTION 2. Section 155.0211, Tax Code, is amended by adding |
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Subsection (f) to read as follows: |
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(f) A tobacco product sold without packaging is considered a |
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package of that tobacco product for purposes of this section. |
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SECTION 3. 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 4. This Act takes effect September 1, 2025. |