89R11810 SRA-D     By: Parker S.B. No. 1699       A BILL TO BE ENTITLED   AN ACT   relating to the definition of tobacco product for the purposes of   the cigars and tobacco products tax.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 155.001(15), Tax Code, is amended to   read as follows:                (15)  "Tobacco product" means:                      (A)  a cigar;                      (B)  smoking tobacco, including granulated,   plug-cut, crimp-cut, ready-rubbed, and any form of tobacco suitable   for smoking in a pipe or as a cigarette;                      (C)  chewing tobacco, including Cavendish, Twist,   plug, scrap, and any kind of tobacco suitable for chewing;                      (D)  snuff or other preparations of pulverized   tobacco; [or]                      (E)  an article or product that contains nicotine   or synthetic nicotine, regardless of the source from which it is   derived, that is intended for human consumption [is made of tobacco   or a tobacco substitute] and that is not:                            (i)  a cigarette or an e-cigarette as   defined by Section 161.081, Health and Safety Code; or                            (ii)  an article or product approved by the   United States Food and Drug Administration for use in the treatment   of nicotine or smoking addiction the packaging for which is labeled   with a drug facts panel; or                      (F)  an article or product without the presence of   tobacco leaf that contains nicotine, whether synthetic or derived   from tobacco, and is intended for oral consumption, whether chewed,   absorbed, dissolved, or ingested, by a means other than inhalation.          SECTION 2.  The changes in law made by this Act do not affect   tax liability accruing before the effective date of this Act.  That   liability continues in effect as if this Act had not been enacted,   and the former law is continued in effect for the collection of   taxes due and for civil and criminal enforcement of the liability   for those taxes.          SECTION 3.  This Act takes effect September 1, 2025.