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.

 

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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.

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