TX SB2140

Expands the definition of "tobacco product" in the Texas Tax Code to explicitly include e-cigarettes, making them subject to the cigars and tobacco products tax

Previously, e-cigarettes were specifically excluded from the tobacco product definition alongside cigarettes; this bill removes that exclusion

Clarifies that tobacco products sold without packaging are considered a "package" for tax purposes, ensuring unpackaged items are still subject to taxation

Tax liability incurred 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