Sec. 161.081. DEFINITIONS. In this subchapter:
(1) "Cigarette" has the meaning assigned by Section 154.001, Tax Code.
(1-a) "E-cigarette" means an electronic cigarette or any other device that simulates smoking by using a mechanical heating element, battery, or electronic circuit to deliver nicotine or other substances to the individual inhaling from the device. The term does not include a prescription medical device unrelated to the cessation of smoking. The term includes:
(A) a device described by this subdivision regardless of whether the device is manufactured, distributed, or sold as an e-cigarette, e-cigar, or e-pipe or under another product name or description; and
(B) a component, part, or accessory for the device, regardless of whether the component, part, or accessory is sold separately from the device.
(2) "Permit holder" has the meaning assigned by Section 154.001 or 155.001, Tax Code, as applicable.
(3) "Retail sale" means a transfer of possession from a retailer to a consumer in connection with a purchase, sale, or exchange for value of cigarettes, e-cigarettes, or tobacco products.
(4) "Retailer" means a person who engages in the practice of selling cigarettes, e-cigarettes, or tobacco products to consumers and includes the owner of a coin-operated cigarette, e-cigarette, or tobacco product vending machine. The term includes a retailer as that term is defined by Section 154.001 or 155.001, Tax Code, as applicable.
(5) "Tobacco product" has the meaning assigned by Section 155.001, Tax Code.
(6) "Wholesaler" has the meaning assigned by Section 154.001 or 155.001, Tax Code, as applicable.
Amended by Acts 1997, 75th Leg., ch. 671, Sec. 1.01, eff. Sept. 1, 1997.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 181 (S.B. 97), Sec. 2, eff. October 1, 2015.
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