The Texas Comptroller issues all tobacco and e-cigarette retail permits under Health and Safety Code chapter 161 and Tax Code chapter 154. Harris County has no separate vape retail license. The state inspects retailers and runs minor-sting compliance checks throughout the county.
Texas Health and Safety Code 161.0825 and Tax Code chapters 154 and 155 require every retailer selling cigarettes, cigars, e-cigarettes, or vapor products to hold a state permit issued by the Comptroller. The permit costs about one hundred eighty dollars for two years and must be displayed at each location. The Comptroller and Department of State Health Services run unannounced inspections and underage-buyer compliance checks. Harris County has no parallel licensing scheme and cannot create one because state permitting occupies the field. County code enforcement may report violators to the state. Smoke shops in unincorporated Harris County also need standard county business and sales-tax registrations but no specialty tobacco license.
Selling vapor products without a Comptroller permit is a Class A misdemeanor under Tax Code 154.502 and 155.207, with fines up to four thousand dollars per offense, plus permit revocation and confiscation of inventory.
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