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

Tex. Tax Code § 155.0212: LIABILITY OF PERMITTED DISTRIBUTOR.

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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 155. CIGARS AND TOBACCO PRODUCTS TAX
  5. SUBCHAPTER B. IMPOSITION AND RATE OF TAX

A permitted distributor who makes a first sale to a permitted distributor in this state is liable for and shall pay the tax imposed by this chapter.

Added by Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 2, eff. September 1, 2019.

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

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