{"data":{"id":"us-tx/tex.-tax-code-155.0212","jurisdiction":"us-tx","citation":"Tex. Tax Code § 155.0212","heading":"LIABILITY OF PERMITTED DISTRIBUTOR.","body":"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.\nAdded by Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 2, eff. September 1, 2019.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 155. CIGARS AND TOBACCO PRODUCTS TAX","SUBCHAPTER B. IMPOSITION AND RATE OF TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.155.htm#155.0212","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"b097ada8517ce447e3058314802bf88e489c7bd2a3b64b30c7ddb51ee4100745","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-155.0211","next":"us-tx/tex.-tax-code-155.023"},"notice":"GroundRules: Original legal text. Not legal advice."}