GroundRules
← Search the law
Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 154.102: COMBINATION PERMIT.

Read at publisher ↗
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 D. PERMITS

(a) The comptroller may issue a combination permit for cigarettes and tobacco products to a person who is a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, importer, or retailer as defined by this chapter and Chapter 155 for both cigarettes and tobacco products. An interstate warehouse may not hold a combination permit as a retailer of cigarettes or tobacco products.

(b) A person who receives a combination permit pays only the higher of the two permit fees.

Added by Acts 1991, 72nd Leg., ch. 409, Sec. 19, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.34, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1263, Sec. 48, eff. Oct. 1, 2001.

Amended by:

Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 11, eff. September 1, 2021.

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

Browse this collection