Texas Tax Code

§ 155.001 — DEFINITIONS

TX § 155.001Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 155. CIGARS AND TOBACCO PRODUCTS TAX · Art. A. GENERAL PROVISIONS

Statute text

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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 tobacco products in interstate commerce and stores the tobacco products for distribution or delivery to distributors under orders from the manufacturer.

(2)"Cigar" means a roll of fermented tobacco that is wrapped in tobacco and the main stream of smoke from which produces an alkaline reaction to litmus paper.

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

(4)"Common carrier" means a motor carrier registered under Chapter 643, Transportation Code, or a motor carrier operating under a certificate issued by the Interstate Commerce Commission or a successor agency to the Interstate Commerce Commission.

(5)"Consumer" means a person who possesses tobacco products for personal consumption.

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Legislative history

Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 1, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 24, eff. September 1, 2021.