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TX HB4013
TX HB4013Relating to sales and use taxes on e-cigarettes and vapor products; imposing taxes; providing an administrative penalty; authorizing the imposition of a fee.
summary
Introduced
03/07/2019
03/07/2019
In Committee
04/17/2019
04/17/2019
Crossed Over
Passed
Dead
05/27/2019
05/27/2019
Introduced Session
86th Legislature Regular Session
Bill Summary
Relating to sales and use taxes on e-cigarettes and vapor products; imposing taxes; providing an administrative penalty; authorizing the imposition of a fee.
AI Summary
This bill imposes a 10% sales tax and use tax on e-cigarettes and vapor products in Texas, in addition to the state's existing sales and use taxes. The bill defines "e-cigarette" and "vapor product," and outlines the administration and reporting requirements for the new taxes. It also establishes disciplinary measures, such as fines and permit suspensions, for retailers who sell e-cigarettes or vapor products to minors. The proceeds from the new taxes will be credited to the state's foundation school fund.
Committee Categories
Budget and Finance
Sponsors (6)
Rick Miller (R)*,
Tom Oliverson (R)*,
Drew Springer (R)*,
Shawn Thierry (R)*,
John Zerwas (R)*,
J.D. Sheffield (R),
Last Action
Returned to committee (on 05/09/2019)
bill text
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bill summary
| Document Type | Source Location | Created |
|---|---|---|
| State Bill Page | https://capitol.texas.gov/BillLookup/History.aspx?LegSess=86R&Bill=HB4013 | 03/08/2019 |
| BillText | https://capitol.texas.gov/tlodocs/86R/billtext/html/HB04013H.htm | 04/24/2019 |
| Bill | https://capitol.texas.gov/tlodocs/86R/billtext/pdf/HB04013H.pdf | 04/24/2019 |
| BillText | https://capitol.texas.gov/tlodocs/86R/billtext/html/HB04013I.htm | 03/08/2019 |
| Bill | https://capitol.texas.gov/tlodocs/86R/billtext/pdf/HB04013I.pdf | 03/08/2019 |
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