Texas Appellate Court: RJR Vapor Entitled to Over $16,000 Tax Refund

Regulations by 2FIRSTS.ai
Dec.15.2023
Texas Appellate Court: RJR Vapor Entitled to Over $16,000 Tax Refund
US Appeals court in Texas confirms Reynolds Tobacco subsidiary RJR Vapor is entitled to over $16,000 tax refund as their oral nicotine products do not contain tobacco or substitutes.

According to a report by Bloomberg Tax on December 14, an appellate court in the state of Texas has confirmed that Reynolds Tobacco subsidiary RJR Vapor is entitled to receive over $16,000 in tax refunds from the state. The reason behind this is that the company's oral nicotine products do not contain tobacco or tobacco substitutes.

 

A judge in the Texas Court of Appeals, Third District, Gisela D. Triana, has determined that "tobacco" and "nicotine" are not synonymous terms. In this appeal case, the judge stated, "Nicotine is a chemical substance found in tobacco, but once the extraction process is complete, there are no longer any parts of the tobacco plant in nicotine alkaloid.

 

We welcome news tips, article submissions, interview requests, or comments on this piece.

Please contact us at info@2firsts.com, or reach out to Alan Zhao, CEO of 2Firsts, on LinkedIn


Notice

1.  This article is intended solely for professional research purposes related to industry, technology, and policy. Any references to brands or products are made purely for objective description and do not constitute any form of endorsement, recommendation, or promotion by 2Firsts.

2.  The use of nicotine-containing products — including, but not limited to, cigarettes, e-cigarettes, nicotine pouchand heated tobacco products — carries significant health risks. Users are responsible for complying with all applicable laws and regulations in their respective jurisdictions.

3.  This article is not intended to serve as the basis for any investment decisions or financial advice. 2Firsts assumes no direct or indirect liability for any inaccuracies or errors in the content.

4.  Access to this article is strictly prohibited for individuals below the legal age in their jurisdiction.

 

Copyright

 

This article is either an original work created by 2Firsts or a reproduction from third-party sources with proper attribution. All copyrights and usage rights belong to 2Firsts or the original content provider. Unauthorized reproduction, distribution, or any other form of unauthorized use by any individual or organization is strictly prohibited. Violators will be held legally accountable.

For copyright-related inquiries, please contact: info@2firsts.com

 

AI Assistance Disclaimer

 

This article may have been enhanced using AI tools to improve translation and editorial efficiency. However, due to technical limitations, inaccuracies may occur. Readers are encouraged to refer to the cited sources for the most accurate information.

We welcome any corrections or feedback. Please contact us at: info@2firsts.com

2Firsts Exclusive with Former WHO Director Tikki Pang: FCTC Overlooks Tobacco Harm Reduction, and Asia’s Tobacco Control Challenges Demand Urgent Solutions
2Firsts Exclusive with Former WHO Director Tikki Pang: FCTC Overlooks Tobacco Harm Reduction, and Asia’s Tobacco Control Challenges Demand Urgent Solutions
Ahead of AFN25, 2Firsts interviewed former WHO director Tikki Pang, who reflected on two decades of the FCTC. While acknowledging its early successes, Pang pointed to its greatest shortcoming—excluding tobacco harm reduction—and noted its limited impact in Asia. He called for advancing THR and emphasized that proper regulation should balance reducing risks for adults and preventing youth access, while ensuring affordability and curbing illicit trade.
Aug.26
Singapore PM: E-Cigarettes to Be Treated as a Drug Issue, With Tougher Penalties and Whole-of-Government Enforcement
Singapore PM: E-Cigarettes to Be Treated as a Drug Issue, With Tougher Penalties and Whole-of-Government Enforcement
Singapore Prime Minister Lawrence Wong has announced that the government will begin treating e-cigarettes as a “drug problem,” strengthening enforcement and imposing harsher penalties, including imprisonment, on those who sell e-cigarettes containing harmful substances. At the same time, a nationwide public education campaign will be launched.
Aug.18 by 2FIRSTS.ai
Smoore International Issues 2025 Interim Profit Warning: First-Half Earnings Expected to Drop 21%–35% YoY
Smoore International Issues 2025 Interim Profit Warning: First-Half Earnings Expected to Drop 21%–35% YoY
Smoore International has issued a profit warning, expecting net profit for the six months ended June 30, 2025, to decline by approximately 21% to 35% year-on-year, projected to range between 443 million and 541 million yuan.
Jul.16 by 2FIRSTS.ai
Malaysia to Launch “Save the Lungs” Enforcement Campaign in August, Plans Legislation to Ban Open-System E-cigarettes
Malaysia to Launch “Save the Lungs” Enforcement Campaign in August, Plans Legislation to Ban Open-System E-cigarettes
Malaysia’s Health Ministry will start the “Save the Lungs” campaign on August 1, targeting e-cigarettes. The government plans to ban open-system vapes due to unregulated additives. By June 2025, 58 cases were investigated, with nearly 70% of e-liquids containing banned substances.
Jul.29 by 2FIRSTS.ai
CHUC Announces $2 Million Financing to Fuel Expansion of "Nicotine-Free" E-Cigarette SBX
CHUC Announces $2 Million Financing to Fuel Expansion of "Nicotine-Free" E-Cigarette SBX
Charlie's Holdings, Inc. (CHUC) secured a $2 million credit agreement with independent director Michael D. King to expand its nicotine-free SBX product. Early sales in the U.S. Southeast exceeded expectations, with the product being legal and popular nationwide. Funds will boost inventory and convenience store presence. CHUC has also sold 16 PACHA-related assets to Reynolds in three deals.
Aug.28 by 2FIRSTS.ai
Illegal tobacco accounts for 50% of the market in Australia
Illegal tobacco accounts for 50% of the market in Australia
Illegal tobacco trade in Australia reaches more than 50%, prompting concerns over policy failures and rising organized crime.
Aug.07 by 2FIRSTS.ai