{"data":{"id":"us-tx/tex.-tax-code-155.028","jurisdiction":"us-tx","citation":"Tex. Tax Code § 155.028","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 charged to the ultimate consumer or user.\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#155.028","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"9bb0536656b23bf8177268eb551654b1dd7e4a41313224b0e78a4598ede90a62","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-155.027","next":"us-tx/tex.-tax-code-155.041"},"notice":"GroundRules: Original legal text. Not legal advice."}