Texas Tax Code
§ 155.102 — REPORT OF SALE OR USE
TX § 155.102Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 155. CIGARS AND TOBACCO PRODUCTS TAX · Art. D. RECORDS AND REPORTS
Statute text
View on source(a)Each interstate warehouse, distributor, and wholesaler shall keep at each place of business in this state records of each sale, distribution, exchange, or use of tobacco products whether taxed under this chapter or not. Each interstate warehouse, distributor, and wholesaler shall prepare and retain an original invoice for each transaction involving tobacco products. Each interstate warehouse, distributor, or wholesaler shall keep any supporting documentation, including bills of lading, showing shipment and receipt used in preparing the invoices at the place of business of the interstate warehouse, distributor, or wholesaler. The interstate warehouse, distributor, or wholesaler shall prepare and deliver a duplicate invoice to the purchaser.
(b)The records for each sale, distribution, exchange, or use of tobacco products must show:
(1)the purchaser's name and address, permit number, or tax identification number;
(2)the method of delivery and the name of the common carrier or other person delivering the tobacco products;
(3)the date, amount, and type of tobacco products sold, distributed, exchanged, or used;
(4)the price received for the tobacco products;
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Legislative history
Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 12, eff. September 1, 2009. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 32, eff. September 1, 2021.