taxes

Tobacco Taxes and Fees

Announcement

On Dec. 20, 2019, President Trump signed legislation amending the Federal Food, Drug, and Cosmetic Act to increase the federal minimum age from 18 to 21 for the sale of tobacco products, including cigarettes, cigars and e-cigarettes, with no exceptions. This legislation became effective immediately.


The Texas Legislature increased the legal age from 18 to 21 for the sale, distribution, possession, purchase, consumption or receipt of cigarettes, e-cigarettes or tobacco products. This legislation was effective Sept. 1, 2019. See Senate Bill 21.


Although Texas law provides exceptions to the 21-year age requirement for individuals who are 18 and in the United States or state military forces and individuals who were born on or before Aug. 31, 2001, these exceptions are not found in the federal statute. Based on the new federal legislation selling to any person under 21 is a violation of federal law. Please monitor the FDA website for more information.


The Comptroller of Public Accounts will continue to enforce state law, including requiring the posting of warning notice signs with the statutory language and completion of employee notification forms.


The Comptroller will provide new or supplemental signage to retailers to address the federal age requirements. Check back with us here for updates on the new signage we are creating.