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  • Tobacco Taxes and Fees - Home Comptroller.Texas.Gov

    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.
    https://comptroller.texas.gov/taxes/tobacco

  • Retailers - Home Comptroller.Texas.Gov

    In 2019, the 86th Legislature passed Senate Bill 21, increasing the legal age from 18 to 21 for the sale, distribution, possession, purchase, consumption or receipt of cigarettes, e-cigarettes or tobacco products.
    https://comptroller.texas.gov/programs/support/tobacco/ret...


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  • The Law Texas Tobacco Law

    Sale or provision of tobacco products to a minor under 18 years of age is prohibited by law. upon conviction, a class c misdemeanor, including a fine of up to $500, may be imposed. violations may be reported to the texas comptrollers office by calling 1-800-345-8647.
    https://texastobaccolaw.org/law

  • Texas Cigarette and Tobacco Taxes for 2020

    The primary excise taxes on tobacco in Texas are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is between $1.41 and $1.452 per pack of 20 cigarettes (based upon cigarette weight).
    https://www.salestaxhandbook.com/texas/tobacco

  • TAX CODE CHAPTER 155. CIGARS AND TOBACCO PRODUCTS TAX - Texas

    A person who receives or possesses tobacco products on which a tax of more than $50 would be due if the receipt or possession were for the purpose of making a first sale in this state is presumed to receive or possess the tobacco products for the purpose of making a first sale in this state.
    https://statutes.capitol.texas.gov/Docs/TX/htm/TX.155.htm


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  • Texas Sales and Use Tax Frequently Asked Questions

    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.
    https://comptroller.texas.gov/taxes/sales/faq/e-cigarettes...

  • Tobacco Prevention and Control Program

    The Texas Tobacco law, changing the legal age to purchase tobacco products from 18 to 21, will take effect September 1, 2019. If you were born after August 31, 2001, you cannot purchase or possess tobacco products. The complete Senate Bill (SB21) can be found by visiting SB21.
    https://dshs.texas.gov/tobacco

  • Retailer Forms and Publications - Texas Comptroller of

    Retailers must retain the signed notification form for each employee selling cigarettes, e-cigarettes and tobacco products at the retail location to which the employee is assigned. Texas Tobacco Retailer Packet Tobacco and E-Cigarette Sales Warning Signs, English and Spanish Vending Machine Warning Signs, English and Spanish
    https://comptroller.texas.gov/programs/support/tobacco/for...

  • Texas Cigarette, Cigar and Tobacco Products Report Forms

    69-133, Texas Distributor Monthly Report of Cigar andor Tobacco Products (PDF) Backup Documentation. 69-108, Distributor Receiving Record of Cigarettes (PDF) 69-109, Distributor Receiving Record of Cigarette Tax Stamps (PDF) 69-110, Distributor Report of Interstate Sales of Cigarettes (PDF) 69-114, Cigars and Tobacco Products Tax Credit Worksheet (PDF)
    https://comptroller.texas.gov/taxes/tobacco/forms

  • PENAL CODE CHAPTER 48. CONDUCT AFFECTING PUBLIC HEALTH - Texas

    (a-1) A person commits an offense if the person is in possession of a burning tobacco product, smokes tobacco, or operates an e-cigarette in a facility of a public primary or secondary school or an elevator, enclosed theater or movie house, library, museum, hospital, transit system bus, intrastate bus, plane, or train which is a public place.
    https://statutes.capitol.texas.gov/Docs/PE/htm/PE.48.htm


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