Sec. 154.1015. SALES; PERMIT HOLDERS AND NONPERMIT HOLDERS. (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.
(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.
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 18, eff. June 7, 1991.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 8, eff. September 1, 2019.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 10, eff. September 1, 2021.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Section 154.1015. Sales; Permit Holders and Nonpermit Holders
Section 154.102. Combination Permit
Section 154.107. Denial of Permit
Section 154.110. Issuance of Permit
Section 154.111. Permit Year; Fees
Section 154.1135. Payment for Permits
Section 154.114. Final Suspension or Revocation of a Permit
Section 154.1141. Summary Suspension of a Permit
Section 154.116. Comptroller May Refuse to Sell Stamps