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Additional Tobacco-Related Fees You May Have to Pay If your tobacco business participates in either of the following activities, then you may be responsible for the payment of additional fees and reporting: A Roll Your Own (RYO) Special Fee for non-settling manufacturer (NSM) or subsequent participating manufacturer (SPM) tobacco products A Fee for purchasing outdoor advertising of tobacco products (form 69-118) Reporting Tobacco Sales to the Texas Comptrollers Office As a manufacturer, distributor, or wholesaler, you are responsible for submitting monthly reports detailing your sales or transfers of tobacco products

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An e-cigarette also has a LED light at the end of the device which lights up to signal the process of combustion as the smoker inhales