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

SB 1699 amends Texas law to redefine "tobacco product" for tax purposes, specifically expanding the definition to include nicotine-containing products (synthetic or natural) not covered by existing categories. It directly affects businesses selling nicotine products like vapes, nicotine pouches, or oral nicotine products that aren’t cigarettes, e-cigarettes, or FDA-approved smoking cessation aids. The key provision adds these products to the tax scope under Section 155.001(15), while explicitly excluding cigarettes, e-cigarettes, and FDA-approved nicotine replacement therapies. The bill takes effect September 1, 2025, and does not change tax liabilities for taxes accrued before that date.