Relating to the definition of tobacco product for the purposes of the cigars and tobacco products tax.

HB 5330 amends Texas' tax code to expand the definition of "tobacco product" for tax purposes. It explicitly includes nicotine-containing products without tobacco leaf (such as nicotine pouches or dissolvable products) intended for oral consumption, while excluding cigarettes/e-cigarettes (per Health Code) and FDA-approved nicotine cessation products. This change directly affects manufacturers and sellers of these new nicotine products, bringing them under the existing cigars and tobacco tax. The bill takes effect September 1, 2025, with no retroactive tax impact on pre-existing liabilities.