SB2338 - 104th General Assembly
TOBACCO-ELECTRONIC CIGARETTE
Last Action
Senate Sponsors
Sen. Javier L. Cervantes - Julie A. Morrison - Graciela Guzmán, Laura M. Murphy, Mark L. Walker, Mike Porfirio, Karina Villa, Bill Cunningham and Mary Edly-AllenStatutes Amended In Order of Appearance
Synopsis As Introduced
Amends the Tobacco Products Tax Act of 1995. Defines "electronic cigarette", "nicotine", and "tobacco products". Imposes a tax on any person engaged in business as a distributor of tobacco products at the rate of (i) 18% of the wholesale price of tobacco products sold or otherwise disposed of to retailers or consumers located in this State before July 1, 2012; (ii) 36% of the wholesale price of tobacco products sold or otherwise disposed of to retailers or consumers located in this State prior to July 1, 2025; and (iii) 45% of the wholesale price of tobacco products sold or otherwise disposed of to retailers or consumers located in this State beginning on July 1, 2025. Makes the changes made to the definition of "electronic cigarette" by this amendatory Act of the 104th General Assembly apply on and after June 30, 2025, but no claim for credit or refund is allowed on or after the effective date of this amendatory Act of the 104th General Assembly for such taxes paid during the period beginning June 30, 2025 and the effective date of this amendatory Act of the 104th General Assembly.
Actions
| Date | Chamber | Action |
|---|---|---|
| 2/07/2025 | Senate | Filed with Secretary by Sen. Javier L. Cervantes |
| 2/07/2025 | Senate | First Reading |
| 2/07/2025 | Senate | Referred to Assignments |
| 3/04/2025 | Senate | Assigned to Executive |
| 3/10/2025 | Senate | Added as Co-Sponsor Sen. Laura M. Murphy |
| 3/13/2025 | Senate | Senate Committee Amendment No. 1 Filed with Secretary by Sen. Javier L. Cervantes |
| 3/13/2025 | Senate | Senate Committee Amendment No. 1 Referred to Assignments |
| 3/18/2025 | Senate | Senate Committee Amendment No. 1 Assignments Refers to Executive |
| 3/19/2025 | Senate | To Tobacco |
| 3/19/2025 | Senate | Senate Committee Amendment No. 1 To Tobacco |
| 3/21/2025 | Senate | Rule 2-10 Committee Deadline Established As April 11, 2025 |
| 4/09/2025 | Senate | Added as Chief Co-Sponsor Sen. Julie A. Morrison |
| 4/11/2025 | Senate | Rule 3-9(a) / Re-referred to Assignments |
| 4/11/2025 | Senate | Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments |
| 5/01/2025 | Senate | Added as Co-Sponsor Sen. Mark L. Walker |
| 5/01/2025 | Senate | Added as Chief Co-Sponsor Sen. Graciela Guzmán |
| 5/08/2025 | Senate | Added as Co-Sponsor Sen. Mike Porfirio |
| 5/08/2025 | Senate | Added as Co-Sponsor Sen. Karina Villa |
| 5/08/2025 | Senate | Added as Co-Sponsor Sen. Bill Cunningham |
| 5/19/2025 | Senate | Added as Co-Sponsor Sen. Mary Edly-Allen |
