Texas Tax Code

§ 155.0212 — LIABILITY OF PERMITTED DISTRIBUTOR

TX § 155.0212Title 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 permitted distributor who makes a first sale to a permitted distributor in this state is liable for and shall pay the tax imposed by this chapter.

Legislative history

Added by Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 2, eff. September 1, 2019.