Skip navigation
Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts

taxes

Texas Sales and Use Tax Frequently Asked Questions

Electronic Cigarettes and Cigarettes

Electronic Cigarettes

What are electronic cigarettes (also known as e-cigarettes, personal vaporizers (PVs) or electronic nicotine delivery systems (ENDS)?

E-cigarettes are battery-powered vaporizers that simulate tobacco smoking by producing an aerosol that resembles smoke. They generally use a heating element known as an atomizer that vaporizes e-liquid, a liquid solution that usually contains a mixture of propylene glycol, vegetable glycerin, nicotine and flavorings; however, some e-liquids do not contain nicotine.

E-cigarettes and e-liquids do not contain tobacco.

Are e-cigarettes and e-liquids, regardless of contents, subject to the cigarette tax?

No. E-cigarettes and e-liquids do not meet the statutory definition of a cigarette, so they are not subject to the cigarette tax. However, they are subject to state and local sales taxes.

Are e-cigarettes subject to Texas Sales and Use Tax?

Yes, e-cigarettes are subject to sales and use tax.

Are e-cigarettes that contain nicotine subject to the cigarette tax?

No. E-cigarettes and e-liquids do not meet the statutory definition of a cigarette, so they are not subject to the cigarette tax. However, they are subject to state and local sales taxes.

Cigarettes

Are cigarettes subject to both the sales and use tax and the cigarette tax?

Yes. Cigarette distributors pay cigarette tax when they receive cigarettes for the purpose of making a first sale in Texas. Customers pay sales tax when they buy cigarettes from the retailer.

HB855 Browser Statement

In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.

We support: