Texas Tax Code

§ 154.201 — RECORD OF PURCHASE OR RECEIPT

TX § 154.201Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. F. RECORDS AND REPORTS

Statute text

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Each distributor, wholesaler, bonded agent, interstate warehouse, and export warehouse shall keep records at each place of business of all cigarettes purchased or received, including records of those cigarettes for which no tax is due under federal law. Each retailer shall keep records at a single commercial business location, which the retailer shall designate as its principal place of business in this state, of all cigarettes purchased and received. These records must include:

(1)the name and address of the shipper or carrier and the mode of transportation;

(2)all shipping records or copies of records, including invoices, bills of lading, waybills, freight bills, and express receipts;

(3)the date and the name of the place of origin of the cigarette shipment;

(4)the date and the name of the place of arrival of the cigarette shipment;

(5)a statement of the number, kind, and price paid for cigarettes, including cigarettes in stamped and unstamped packages;

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Legislative history

Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 11, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 17, eff. September 1, 2021.