Texas Tax Code
§ 155.105 — REPORTS BY WHOLESALERS AND DISTRIBUTORS OF CIGARS AND TOBACCO PRODUCTS
TX § 155.105Title 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)The comptroller may, when considered necessary by the comptroller for the administration of a tax under this chapter, require each wholesaler or distributor of cigars and tobacco products to file with the comptroller a report each month of sales to retailers in this state.
(b)The wholesaler or distributor shall file the report on or before the 25th day of each month. The report must contain the following information for the preceding calendar month's sales in relation to each retailer:
(1)the name of the retailer and the address of the retailer's outlet location to which the wholesaler or distributor delivered cigars or tobacco products, including the city and zip code;
(2)the taxpayer number assigned by the comptroller to the retailer, if the wholesaler or distributor is in possession of the number;
(3)the tobacco permit number of the outlet location to which the wholesaler or distributor delivered cigars or tobacco products; and
(4)the monthly net sales made to the retailer by the wholesaler or distributor, including:
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Legislative history
Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 14, eff. September 1, 2009.