Texas Tax Code
§ 155.0415 — SALES: PERMIT HOLDERS AND NONPERMIT HOLDERS
TX § 155.0415Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 155. CIGARS AND TOBACCO PRODUCTS TAX · Art. C. PERMITS
Statute text
View on source(a)Except for retail sales to consumers, tobacco products 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 tobacco products on which a tax of more than $50 has been paid or is due.
(c)A manufacturer outside this state who is not a permitted distributor may sell tobacco products only to a permitted distributor or a permitted interstate warehouse.
(d)A permitted distributor may sell tobacco products only to a permitted distributor, wholesaler, or retailer. A permitted distributor who manufactures or produces tobacco products in this state may sell those tobacco products to a permitted interstate warehouse.
(e)A permitted importer may sell tobacco products only to a permitted interstate warehouse, distributor, wholesaler, or retailer.
(f)A permitted wholesaler may sell tobacco products only to a permitted interstate warehouse, distributor, wholesaler, or retailer.
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Legislative history
Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 4, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 26, eff. September 1, 2021.