RELATING TO THE CIGARETTE TAX AND TOBACCO TAX LAW.

HB 797 exempts mail-order shipments of large cigars from being classified as unlawful shipments of tobacco products under the state's tax law. This change directly affects businesses that sell large cigars online and ship them to customers, removing a potential legal barrier for these transactions. The bill modifies the tobacco tax law to specifically exclude such mail-order shipments from the definition of "unlawful shipment." The bill was introduced in January 2025 and is currently pending in committee for the 2026 session.