Sec. 155.0212. LIABILITY OF PERMITTED DISTRIBUTOR. A permitted distributor who makes a first sale to a permitted distributor in this state is liable for and shall pay the tax imposed by this chapter.
Added by Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 2, eff. September 1, 2019.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 155 - Cigars and Tobacco Products Tax
Subchapter B. Imposition and Rate of Tax
Section 155.021. Tax Imposed on Cigars
Section 155.0211. Tax Imposed on Tobacco Products Other Than Cigars
Section 155.0212. Liability of Permitted Distributor
Section 155.023. Payment of Tax
Section 155.024. Exception for Personal Use
Section 155.025. Manufacturing Exemption