Texas § 161.081 DEFINITIONS.

Texas Statutes

§ 161.081 — DEFINITIONS.

Texas § 161.081

Code HSHealth and Safety Code

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Bluebook

Tex. Health and Safety Code Code Ann. § 161.081 (2026).

Text

Sec. 161.081. DEFINITIONS. In this subchapter:

(1)"Cigarette" has the meaning assigned by Section 154.001 , Tax Code. (1-a) (A) "E-cigarette" means:

(i)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; or

(ii)a consumable liquid solution or other material aerosolized or vaporized during the use of an electronic cigarette or other device described by this subdivision, regardless of whether the liquid solution or material contains nicotine.

(B)The term "e-cigarette" does not include a prescription medical device, prescription medication, or other prescribed substance unrelated to the cessation of smoking.

(C)The term "

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Sec. 161.081. DEFINITIONS. In this subchapter:
(1) "Cigarette" has the meaning assigned by Section 154.001 , Tax Code.
(1-a) (A) "E-cigarette" means:
(i) 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; or
(ii) a consumable liquid solution or other material aerosolized or vaporized during the use of an electronic cigarette or other device described by this subdivision, regardless of whether the liquid solution or material contains nicotine.
(B) The term "e-cigarette" does not include a prescription medical device, prescription medication, or other prescribed substance unrelated to the cessation of smoking.
(C) The term "e-cigarette" includes:
(i) 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
(ii) a component, part, or accessory for the device, regardless of whether the component, part, or accessory is sold separately from the device.
(1-b) "Minor" means a person under 21 years of age.
(2) "Permit holder" has the meaning assigned by Section 147.0001 of this code or 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 defined by Section 154.001 or 155.001 , Tax Code, and an e-cigarette retailer as defined by Section 147.0001 of this 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.

RJR Vapor Co., LLC// Glenn Hegar, Comptroller of Public Accounts of the State of Texas The Office of the Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas The Office of the Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas// Cross-Appellee, RJR Vapor Co., LLC

(Court of Appeals of Texas, 2023)

Legislative History

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. Acts 2019, 86th Leg., R.S., Ch. 500 (S.B. 21 ), Sec. 1, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 2, eff. September 1, 2021. Acts 2025, 89th Leg., R.S., Ch. 1150 (S.B. 2024 ), Sec. 1, eff. September 1, 2025.