HB 4614

86(R) - 2019
House Ways & Means
Senate Finance
House Ways & Means
Senate Finance

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral


Ryan Guillen


Juan "Chuy" Hinojosa

Bill Caption

Relating to the administration, collection, and remittance of the cigarette tax; requiring a permit.

Fiscal Notes

No fiscal implication to the State is anticipated.

Bill Analysis

HB 4614 would make a host of statutory changes to the sale of cigarettes and the collection of applicable cigarette taxes. Many of the changes this bill would make are administrative or clarifying changes, such as defining various terms. 

Current law exempts Texans who transport 200 or fewer cigarettes into this state from another state for personal use from paying the cigarette tax. This bill would extend that exemption to people who transport 200 or fewer cigarettes into this state from from an Indian reservation.

The bill would prohibit the comptroller from issuing a permit for a place of business that is a residence or a unit in a public storage facility. Elsewhere in the statute this is already prohibited.

The bill would additionally enact new permitting requirements, for example requiring cigarette sellers who provide commercial roll-your-own machines to obtain manufacturer's, distributors, and retailer's permits. 

Under current law, other than retail sales to consumers, cigarettes may only be sold or distributed by and between permit holders. This bill would add specificity to that section in a way that is consistent with current agency practice

The bill would require a permit for an export warehouse with the stipulation that a fee is not required for an export warehouse permit. 

Vote Recommendation Notes

Texas Action is neutral on HB 4614 which is primarily a housekeeping bill with no significant or substantive changes to statute. This bill does not appear to affect our liberty principles and we remain neutral.