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TX SB1332

TX SB1332
Relating to sales and use taxes on e-cigarette vapor products; imposing taxes; providing an administrative penalty.


summary

Introduced
02/28/2019
In Committee
03/07/2019
Crossed Over
Passed
Dead
05/27/2019

Introduced Session

86th Legislature Regular Session

Bill Summary

Relating to sales and use taxes on e-cigarette vapor products; imposing taxes; providing an administrative penalty.

AI Summary

This bill imposes a 5-cent tax per milliliter on the sale and use of e-cigarette vapor products in Texas. The tax is in addition to the existing sales and use taxes, and the proceeds from the new tax will be deposited into the state's general revenue fund. The bill also establishes record-keeping requirements for retailers and provides for administrative penalties, including permit suspensions or fines, if retailers fail to prevent the sale of e-cigarettes to minors.

Committee Categories

Budget and Finance

Sponsors (7)

Last Action

Co-author authorized (on 03/19/2019)

bill text


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