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. Neither E-cigarettes nor e-liquids contain tobacco.
No. The cigarette tax is imposed only 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 because nicotine does not meet the definition of tobacco in the Tax Code, even though nicotine is a component of tobacco.
Yes. Cigarette distributors pay cigarette tax when that distributor receives cigarettes for the purpose of making a first sale in Texas. The consumer pays sales tax on the cigarettes at the time of purchase 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.