Bill > HB3364

This bill imposes a sales tax and use tax on electronic nicotine delivery system (e-cigarette) vapor products in Texas. The sales tax is 5 cents per milliliter or fractional part of a milliliter of vapor product sold, while the use tax is 5 cents per milliliter or fractional part of a milliliter of vapor product stored, used, or consumed in the state. The taxes are administered and collected in the same manner as the state sales and use taxes under Chapter 151 of the Tax Code. The bill requires certain reporting and record-keeping by persons selling or using vapor products, and the proceeds from the taxes are deposited into the state's general revenue fund. The bill takes effect on September 1, 2019.