Section 154.1015. Sales; Permit Holders and Nonpermit Holders

TX Tax Code § 154.1015 (2019) (N/A)
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Sec. 154.1015. SALES; PERMIT HOLDERS AND NONPERMIT HOLDERS. (a) Except for retail sales to consumers, cigarettes may only be sold or distributed by and between permit holders as provided by this section.

(b) A person who is not a permit holder may not sell or distribute more than 200 individual cigarettes to any person.

(c) A manufacturer outside this state who is not a permitted distributor may sell cigarettes only to a permitted distributor.

(d) A permitted distributor may sell cigarettes only to a permitted distributor, wholesaler, or retailer.

(e) A permitted importer may sell cigarettes only to a permitted distributor, wholesaler, or retailer.

(f) A permitted wholesaler may sell cigarettes only to a permitted distributor, wholesaler, or retailer.

(g) A permitted retailer may sell cigarettes only to the consumer and may purchase cigarettes only from a permitted distributor or wholesaler in this state.

(h) A permitted export warehouse may sell cigarettes only to persons authorized to sell or consume unstamped cigarettes outside the United States.

(i) A manufacturer's representative may sell cigarettes only to a permitted distributor, wholesaler, or retailer.

Added by Acts 1991, 72nd Leg., ch. 409, Sec. 18, eff. June 7, 1991.

Amended by:

Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 8, eff. September 1, 2019.