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

Gallery | InterTabac 2025 Kicks Off with Exclusive Look at ELFBAR, SKE, RELX, VAPORESSO and More
Gallery | InterTabac 2025 Kicks Off with Exclusive Look at ELFBAR, SKE, RELX, VAPORESSO and More
The InterTabac 2025 exhibition in Dortmund, Germany, is officially underway. 2Firsts is on the ground, providing an exclusive photo gallery that highlights the booth designs of various exhibitors while offering in-depth analysis of show dynamics, industry trends, and brand highlights.
Sep.18
Company | JTI Cambodia Awarded “Gold Tax Compliance Certificate”
Company | JTI Cambodia Awarded “Gold Tax Compliance Certificate”
Japan Tobacco International (Cambodia) Co., Ltd. has received the “Gold Tax Compliance Certificate,” valid for 2026–2027, marking the company’s third consecutive recognition.
Sep.05 by 2FIRSTS.ai
UK MHRA Approved E-cigarette Products List Updated | 46 SKUs Approved, INNOKIN Submits New Products Across Multiple Categories(9.1 - 9.7)
UK MHRA Approved E-cigarette Products List Updated | 46 SKUs Approved, INNOKIN Submits New Products Across Multiple Categories(9.1 - 9.7)
The Medicines and Healthcare products Regulatory Agency (MHRA) database was updated with 46 e-cigarette SKUs from September 1-7, with Shenzhen INNOKIN Technology Co., Ltd. (INNOKIN) being the most active, having multiple new devices and pods approved. Meanwhile, although the number of updates has decreased, pre-filled pods remain the most approved category this week.
Sep.08
JUUL Labs Accuses NJOY and Altria of Patent Infringement; U.S. ITC Launches Section 337 Investigation
JUUL Labs Accuses NJOY and Altria of Patent Infringement; U.S. ITC Launches Section 337 Investigation
The U.S. International Trade Commission (USITC) has instituted an investigation titled Certain Vaporizer Devices, Cartridges Used Therewith, and Components Thereof (II) based on a complaint by JUUL Labs, Inc. JUUL alleges that NJOY, its parent and affiliates at Altria Group, infringed U.S. Patent No. 12,156,533 through the importation and sale of certain ENDS devices, cartridges, and components. JUUL seeks a limited exclusion order and cease-and-desist orders. Respondents must answer within 20 d
Sep.11 by 2FIRSTS.ai
The Consumers Association of Penang of Malaysia: Should Follow Singapore's Lead in Treating E-Cigarettes as Drugs for Comprehensive Regulation
The Consumers Association of Penang of Malaysia: Should Follow Singapore's Lead in Treating E-Cigarettes as Drugs for Comprehensive Regulation
Consumer Association of Penang (CAP) urges Malaysian government to follow Singapore in treating e-cigarettes as a drug threat.
Aug.25 by 2FIRSTS.ai
UK Southeast Sees Surge in Seizures of Illegal Vapes – Single Largest Haul Nears 1,250 Units
UK Southeast Sees Surge in Seizures of Illegal Vapes – Single Largest Haul Nears 1,250 Units
Local authorities in Southeast England have reported a sharp rise in the number of illegal e-cigarettes seized. In 2024, Sussex confiscated around 21,200 units, while Surrey saw its tally rise from about 500 in 2020 to nearly 14,140—a 28-fold increase. The government pledged to support councils in tackling the issue, while industry groups urged harsher economic penalties for rogue traders and more funding for enforcement, warning that the disposable vape ban could fuel the black market.
Aug.18