TX SB1699

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

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

Exempts tobacco-leaf-free nicotine products intended for oral consumption (chewed, absorbed, dissolved, or ingested) rather than inhalation from the tobacco products tax

Tax liability accrued before the effective date remains unaffected, with former law continuing to apply for collection and enforcement of pre-existing tax obligations

Takes effect September 1, 2025