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.
No. The cigarette tax is only due on cigarettes made of tobacco or tobacco mixed with another ingredient. Currently, E-cigarettes do not fall within this definition because they do not contain tobacco.
Yes, E-cigarettes are subject to sales and use tax.
No. E-cigarettes containing nicotine are not subject to the tobacco tax. Even though nicotine is a component of tobacco, it does not meet the definition of tobacco.
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.
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.