TX HB5330

Expands the definition of "tobacco product" for tax purposes to include any article containing nicotine or synthetic nicotine intended for human consumption, regardless of the source from which the nicotine is derived

Excludes from the tobacco product definition: cigarettes, e-cigarettes, and FDA-approved smoking cessation products labeled with a drug facts panel

Excludes oral nicotine products (such as nicotine pouches) that contain no tobacco leaf and are intended to be chewed, absorbed, dissolved, or ingested rather than inhaled

Tax liability that accrued before the effective date remains subject to the former law for collection and enforcement purposes

Takes effect September 1, 2025