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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle E. SALES, EXCISE, AND USE TAXES |
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Chapter 154. CIGARETTE TAX |
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Subchapter F. RECORDS AND REPORTS |
Sec. 154.203. REPORT OF SALE OR USE
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(a) Each distributor and wholesaler shall keep at each place of business in this state records of each sale, distribution, exchange, or use of cigarettes whether taxed under this chapter or not. Each distributor and wholesaler shall prepare and retain an original invoice for each transaction involving cigarettes. Each distributor or wholesaler shall keep any supporting documentation, including bills of lading, showing shipment and receipt used in preparing the invoices at the place of business of the distributor or wholesaler. The distributor or wholesaler shall prepare and deliver a duplicate invoice to the purchaser.
(b) The records for each sale, distribution, exchange, or use of cigarettes must show:
(1) the purchaser's name and address, permit number, or tax identification number;
(2) the method of delivery and the name of the common carrier or other person delivering the cigarettes;
(3) the date, number, and kind of cigarettes in stamped packages sold, distributed, exchanged, or used; and
(4) the date, number, and kind of cigarettes in unstamped packages sold, distributed, exchanged, or used.