Texas SB2140 amends the Tax Code to redefine "tobacco product" and establish tax rules for unpackaged tobacco products.

Texas SB2140 amends the Tax Code to redefine "tobacco product" to include cigars, smoking tobacco, chewing tobacco, snuff, and e-cigarettes. The bill also adds a provision stating that a tobacco product sold without packaging is considered a package for tax purposes. The changes do not affect tax liabilities accruing before the bill's effective date of September 1, 2025.

Texas SB2140 amends the Tax Code to redefine "tobacco product" and establish tax rules for unpackaged tobacco products.

Texas SB2140 amends the Tax Code to redefine "tobacco product" to include cigars, smoking tobacco, chewing tobacco, snuff, and e-cigarettes. The bill also adds a provision stating that a tobacco product sold without packaging is considered a package for tax purposes. The changes do not affect tax liabilities accruing before the bill's effective date of September 1, 2025.