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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 154.022: TAX IMPOSED ON FIRST SALE OF CIGARETTES.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE E. SALES, EXCISE, AND USE TAXES
  4. CHAPTER 154. CIGARETTE TAX
  5. SUBCHAPTER B. IMPOSITION AND RATE OF TAX

The cigarette tax is imposed and becomes due and payable when a person receives cigarettes to make a first sale.

Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 2, eff. June 7, 1991.

Amended by:

Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 3, eff. September 1, 2019.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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