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

Tex. Tax Code § 155.028: IMPACT OF TAX.

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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

The ultimate consumer or user in this state bears the impact of the tax imposed by this chapter. If another person pays the tax, the amount of the tax is added to the price charged to the ultimate consumer or user.

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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