Texas Tax Code

§ 155.103 — MANUFACTURER'S RECORDS AND REPORTS

TX § 155.103Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 155. CIGARS AND TOBACCO PRODUCTS TAX · Art. D. RECORDS AND REPORTS

(a)A manufacturer who sells tobacco products to a permit holder in this state shall keep records showing:

(1)the number and kind of tobacco products sold;

(2)the date the tobacco products were sold;

(3)the name and permit number of the permit holder;

(4)the manufacturer's list price for the tobacco products;

(5)the place where the tobacco products were shipped; and

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Legislative history

Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 13, eff. September 1, 2009.