Received by the Secretary of the Senate - 11/23/20
A tax is imposed on each sale of an e-cigarette in this state, including a sale made through a marketplace, except that the tax does not apply to a sale unless the tax imposed under Subchapter C, Chapter 151, applies to the sale.
Received by the Secretary of the Senate - 12/17/20
A person may not engage in business as an cigarette retailer in this state unless the person has been issued a permit from the comptroller. A person shall obtain a permit for each place of business the person owns or operates at which sales of e-cigarettes are made.