The sale of cigarettes or e-cigarettes to anyone under 18 years of age is prohibited. Cigarette or e-cigarette sales are restricted to those who can provide verifiable proof of age. The sale of cigarettes or e-cigarettes are taxable. The prospective purchaser of these products will be paying applicable taxes and must be able to verify their age through a 3rd party age verification system as required by Texas law SB 97.
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