{"data":{"id":"us-tx/tex.-tax-code-154.023","jurisdiction":"us-tx","citation":"Tex. Tax Code § 154.023","heading":"IMPACT OF TAX.","body":"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 to the ultimate consumer or user.\nActs 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 154. CIGARETTE TAX","SUBCHAPTER B. IMPOSITION AND RATE OF TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm#154.023","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"819f8c8aa23ea96fcd643450053fc0c4ff533e067709a4cdbe689716dcecdd77","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-154.0225","next":"us-tx/tex.-tax-code-154.024"},"notice":"GroundRules: Original legal text. Not legal advice."}