Tobacco Taxes and Fees


Effective Sept. 1, 2019, the 86th Legislature passed Senate Bill 21, increasing the legal age of a person from 18 to 21 for the sale, distribution, possession, purchase, consumption or receipt of cigarettes, e-cigarettes or tobacco products. The new law excludes the following persons from the new age requirement:

  • individuals who are at least 18 years of age and in the United States military forces or state military forces and show at the time of purchase a valid military identification card; or
  • individuals born on or before Aug. 31, 2001, meaning they were 18 or older before Sept. 1, 2019.

For more information, please visit our Underage Smoking Provision – Regulatory Information webpage.