Texas Tax Code 154.1015 – Sales; Permit Holders and Nonpermit Holders
Current as of: 2024 | Check for updates
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(a) Except for retail sales to consumers, cigarettes 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 more than 200 individual cigarettes to any person.
Terms Used In Texas Tax Code 154.1015
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
- Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
(c) A manufacturer outside this state who is not a permitted distributor may sell cigarettes only to a permitted distributor or permitted interstate warehouse.
(d) A permitted distributor may sell cigarettes only to a permitted distributor, wholesaler, or retailer. A permitted distributor who manufactures or produces cigarettes in this state may sell those cigarettes to a permitted interstate warehouse.
(e) A permitted importer may sell cigarettes only to a permitted interstate warehouse, distributor, wholesaler, or retailer.
(f) A permitted wholesaler may sell cigarettes only to a permitted distributor, wholesaler, or retailer.
(g) A permitted retailer may sell cigarettes only to the consumer and may purchase cigarettes only from a permitted distributor or wholesaler in this state.
(h) A permitted export warehouse may sell cigarettes only to persons authorized to sell or consume unstamped cigarettes outside the United States.
(i) A manufacturer’s representative may sell cigarettes only to a permitted distributor, wholesaler, or retailer.
(j) A permitted interstate warehouse may sell cigarettes only in an interstate warehouse transaction. An interstate warehouse may not make an intrastate sale of cigarettes without written authorization by the comptroller.