Texas Tax Code

§ 154.001 — DEFINITIONS

TX § 154.001Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. A. GENERAL PROVISIONS

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In this chapter:

(1)"Bonded agent" means a person in this state who is a third-party agent of a manufacturer outside this state and who receives cigarettes in interstate commerce and stores the cigarettes for distribution or delivery to distributors under orders from the manufacturer.

(2)"Cigarette" means a roll for smoking:

(A)that is made of tobacco or tobacco mixed with another ingredient and wrapped or covered with a material other than tobacco; and

(B)that is not a cigar.

(3)"Commercial business location" means the entire premises occupied by a permit applicant or a person required to hold a permit under this chapter.

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Legislative history

Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 1, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 7, eff. September 1, 2021.