Texas Tax Code
§ 154.1015 — SALES; PERMIT HOLDERS AND NONPERMIT HOLDERS
TX § 154.1015Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. D. PERMITS
Statute text
View on source(a)Except for retail sales to consumers, cigarettes may only be sold or distributed by and between permit holders as provided by this section.
(b)A person who is not a permit holder may not sell or distribute more than 200 individual cigarettes to any person.
(c)A manufacturer outside this state who is not a permitted distributor may sell cigarettes only to a permitted distributor or permitted interstate warehouse.
(d)A permitted distributor may sell cigarettes only to a permitted distributor, wholesaler, or retailer. A permitted distributor who manufactures or produces cigarettes in this state may sell those cigarettes to a permitted interstate warehouse.
(e)A permitted importer may sell cigarettes only to a permitted interstate warehouse, distributor, wholesaler, or retailer.
(f)A permitted wholesaler may sell cigarettes only to a permitted distributor, wholesaler, or retailer.
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Legislative history
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 8, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 10, eff. September 1, 2021.