Texas Tax Code

§ 155.021 — TAX IMPOSED ON CIGARS

TX § 155.021Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 155. CIGARS AND TOBACCO PRODUCTS TAX · Art. B. IMPOSITION AND RATE OF TAX

Statute text

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(a)A tax is imposed and becomes due and payable when a permit holder receives cigars for the purpose of making a first sale in this state.

(b)The tax rates are:

(1)one cent per 10 or fraction of 10 on cigars weighing three pounds or less per thousand;

(2)$7.50 per thousand on cigars that:

(A)weigh more than three pounds per thousand; and

(B)sell at factory list price, exclusive of any trade discount, special discount, or deal, for 3.3 cents or less each;

…

Legislative history

Acts 1981, 67th Leg., p. 1667, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 5, eff. Oct. 2, 1984; Acts 1991, 72nd Leg., ch. 409, Sec. 46, eff. June 7, 1991.