Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 155. CIGARS AND TOBACCO PRODUCTS TAX |
Subchapter C. PERMITS |
Sec. 155.0415. SALES: PERMIT HOLDERS AND NONPERMIT HOLDERS
Latest version.
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(a) Except for retail sales to consumers, tobacco products may only be sold or distributed by and between permit holders.
(b) A person who is not a permit holder may not sell or distribute tobacco products on which a tax of more than $50 has been paid or is due.
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 49, eff. June 7, 1991.