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

SB 2140 amends Texas tax law to include e-cigarettes as taxable "tobacco products" under the existing cigars and tobacco tax. It expands the definition of "tobacco product" to explicitly cover e-cigarettes (as defined in health code) and clarifies that unpackaged tobacco products are still subject to tax as if packaged. This bill affects sellers of tobacco products, including e-cigarette manufacturers and retailers, by extending the tax to e-cigarettes and ensuring unpackaged items are taxed. The changes take effect September 1, 2025.