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Kelly Hancock
Acting Texas Comptroller of Public Accounts
Kelly Hancock
Acting Texas Comptroller of Public Accounts
Kelly Hancock
Acting Texas Comptroller of Public Accounts
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E-Cigarette Products New LegislationSenate Bill 2024, Senate Bill 1316, and Senate Bill 1313
Frequently Asked Questions

Effective September 1, 2025, Senate Bill 2024, Senate Bill 1316, and Senate Bill 1313 made significant changes to the marketing, advertising, and sale of e-cigarettes and e-cigarette products.

Senate Bill 2024 defined an “e-cigarette product” as a consumable liquid solution or other material aerosolized or vaporized during the use of an electronic cigarette, regardless of whether the liquid solution or material contains nicotine. It also added restrictions on the sale, marketing, or advertising of e-cigarette products in product shapes or designs that are disguised to look like something else, e-cigarette products manufactured in certain countries, and e-cigarette products containing or mixed with certain substances.

Senate Bill 1316 prohibited outdoor signs advertising e-cigarettes that are located within 1,000 feet of a church or school.

Senate Bill 1313 prohibited signs, logos, and design marks related to the marketing, advertising, or sale of cigarettes, tobacco products, and e-cigarettes when those signs, logos, and design marks depict, mimic or contain symbols and images primarily aimed at minors or resembling food products.


When will the Comptroller begin enforcing the statutes? Will there be a grace period provided to retailers?

The Comptroller began enforcing the amended provisions of Health and Safety Code, Sections 161.0876, 161.121, 161.122, and 161.124 on September 1, 2025 (the date that Senate Bills 1313, 1316, and 2024 went into effect) and will continue to do so. There will be no grace period.

What activities involving e-cigarettes and e-cigarette products are prohibited under SB 2024?

In addition to already-existing regulations, SB 2024 prohibits a person from marketing, advertising, selling, offering for sale, or causing to be sold an e-cigarette product, if it:

  • is in a container that includes the name of a celebrity;
  • is in the shape of or disguised to look like another item;
  • is wholly or partially manufactured in China or another foreign adversary of the United States;
  • is marketed as being manufactured in China or another foreign adversary of the United States;
  • contains or is mixed with any cannabinoids, alcohol, kratom, kava, mushrooms, tianeptine, or any derivatives of those substances; or
  • is marketed as containing or being mixed with any cannabinoids, alcohol, kratom, kava, mushrooms, tianeptine, or any derivatives of those substances.
Is storage of e-cigarette products within Texas prohibited under SB 2024?

No, SB 2024 does not prohibit storage. E-cigarette products may be stored in a Texas-based warehouse or third-party logistics facility for the eventual picking, packaging, and shipping to destinations outside of Texas, if the ownership of the e-cigarette products does not change while in Texas.

Do national or geo-targeted marketing and online offers for sale that exclude Texas consumers and businesses (via site geo-blocking and point-of-sale shipping restrictions) constitute marketing or offering “in Texas” merely because the company, its website servers, or its fulfillment centers are located in Texas?

No, a company’s online marketing, advertising, or offers for sale of e-cigarette products are not prohibited merely because the company, its website servers, or its fulfillment centers are located in Texas. A company with a presence in Texas that markets, advertises, sells, offers for sale, or causes e-cigarette products to be sold in other states does not violate SB 2024.

What does “a country designated as a foreign adversary by the United States” mean?

Under 15 C.F.R. Section 791.4, the U.S. secretary of commerce defines which countries are designated as foreign adversaries of the United States. As of April 1, 2026, the following countries have been identified as foreign adversaries: China, Cuba, Iran, North Korea, and Russia.

What does “wholly or partially manufactured” mean?

“Manufacturing” concludes when the e-cigarette product has all the physical properties, including packaging, if any, that it has when transferred from the manufacturer to another. The term “manufactured” includes:

  • Blending, mixing, and processing the e-cigarette product;
  • Inserting, pouring, and delivering the e-cigarette product into an e-cigarette device or container; and
  • Wrapping and packaging the pre-filled e-cigarette device or container.

For sales and use tax definitions of “manufacturing,” see Tax Code Section 151.318 and 34 Tex. Admin. Code Section (Rule) 3.300.

Is the sale of a pre-filled device or pod allowed if the device/pod packaging includes the words “manufactured in China [or another foreign adversary]”?

No. If the pre-filled device or pod has a country-of-origin label or marking indicating the device or pod was manufactured in China or another foreign adversary, the Comptroller will presume that the e-cigarette product was wholly or partially manufactured in that country and the sale, marketing, or advertising of that product is not allowed.

Can the presumption of manufacture in China or another foreign adversary be overcome?

Yes. If the device/pod packaging unambiguously states that the e-cigarette product was blended, poured, and packaged in countries that are not designated as foreign adversaries of the United States, the presumption of manufacture in a foreign adversary may be overcome.

What if the packaging states the e-cigarette product was “Made in Compliance with SB 2024” (or similar language)?

“Made in Compliance with SB 2024” (or similar language) is not, by itself, an unambiguous statement that the e-cigarette product was blended, poured, and packaged in countries that are not designated as foreign adversaries of the United States.

Can I sell e-cigarette products that have pictures of cartoon characters or fruit on the box?

No. SB 2024 prohibits the sale of an e-cigarette product in a product container that:

  • depicts a cartoon-like fictional character that mimics a character primarily aimed at entertaining minors;
  • imitates or mimics trademarks or trade dress of products that are or have been primarily marketed to minors;
  • includes a symbol that is primarily used to market products to minors;
  • includes an image or name of a celebrity; or
  • includes an image that resembles a food product, including candy or juice.
If the packaging for my e-cigarette products is not in compliance, are there any steps I can take to alter the packaging so that the products can be sold?

No. There is no way to alter original packaging that is not in compliance so that the products can be sold.

What kinds of images or designs are prohibited under SB 1313?

A retailer is prohibited from using a sign, logo, or other design mark in any manner related to the retailer's marketing, advertising, or sales of cigarettes, e-cigarettes, or tobacco products, if the sign, logo, or design mark:

  • depicts a cartoon-like fictional character primarily aimed at entertaining minors;
  • imitates or mimics the trademarks or visual appearance of products primarily marketed to minors;
  • includes a symbol primarily used to market products to minors;
  • includes an image of a celebrity; or
  • includes an image resembling a food product, such as candy or juice.
Can my retail business use a logo that contains a cartoon-like fictional character, food product, or celebrity image?

The answer depends on the specific context of the use. For example, a logo containing the image of a food product that is used in a manner related to the retailer's marketing, advertising, or sale of cigarettes, e-cigarettes, or tobacco products, is prohibited. However, a food product appearing on general business signage, such as a storefront sign, that does not otherwise market or advertise the sale of a cigarette, e-cigarette, or tobacco product, is not prohibited.

Signs, logos, and design marks that depict or reference cigarettes, e-cigarettes, or tobacco products (like the word “smoke” or an image of a cigar) are related to the retailer’s marketing, advertising, or sale of those items and therefore cannot also contain cartoon-like fictional characters, food products, or celebrity images.