Texas Tax Code

§ 155.101 — RECORD OF PURCHASE OR RECEIPT

TX § 155.101Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 155. CIGARS AND TOBACCO PRODUCTS TAX · Art. D. 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 tobacco products purchased or received. Each retailer shall keep records at a single commercial business location, which the retailer shall designate as its principal place of business in the state, of all tobacco products 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 tobacco product shipment;

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

(5)a statement of the number, kind, and price paid for the tobacco products;

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Legislative history

Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 11, eff. September 1, 2009. Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 7, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 31, eff. September 1, 2021.