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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 155. CIGARS AND TOBACCO PRODUCTS TAX |
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Subchapter D. RECORDS AND REPORTS |
Sec. 155.102. 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 tobacco products whether taxed under this chapter or not. Each distributor and wholesaler shall prepare and retain an original invoice for each transaction involving tobacco products. 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 tobacco products 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 tobacco products;
(3) the date, amount, and type of tobacco products sold, distributed, exchanged, or used;
(4) the price received for the tobacco products;
(5) the number and kind of tobacco products on which the tax has been paid; and
(6) for sales from a manufacturer to a distributor, the manufacturer's list price for the tobacco products.
(c) In addition to the information required under Subsection (b), the records for each sale, distribution, exchange, or use of tobacco products other than cigars must show the net weight as listed by the manufacturer for each unit.