Section 155.0415. Sales: Permit Holders and Nonpermit Holders

TX Tax Code § 155.0415 (2019) (N/A)
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Sec. 155.0415. SALES: PERMIT HOLDERS AND NONPERMIT HOLDERS. (a) Except for retail sales to consumers, tobacco products 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 tobacco products on which a tax of more than $50 has been paid or is due.

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

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

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

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

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

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

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

Added by Acts 1991, 72nd Leg., ch. 409, Sec. 49, eff. June 7, 1991.

Amended by:

Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 4, eff. September 1, 2019.