Sec. 155.103. MANUFACTURER'S 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
(6) the name of the common carrier.
(a-1) In addition to the information required under Subsection (a), the records for each sale of tobacco products other than cigars must show the net weight as listed by the manufacturer for each unit.
(b) A manufacturer who sells tobacco products to a permit holder in this state shall file with the comptroller, on or before the last day of each month, a report showing the information required to be listed by Subsections (a) and (a-1), if applicable, for the previous month.
Acts 1981, 67th Leg., p. 1675, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.88, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.44, eff. Oct. 1, 1999.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 13, eff. September 1, 2009.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 155 - Cigars and Tobacco Products Tax
Subchapter D. Records and Reports
Section 155.101. Record of Purchase or Receipt
Section 155.102. Report of Sale or Use
Section 155.103. Manufacturer's Records and Reports
Section 155.104. Manufacturer's Representative's Records
Section 155.105. Reports by Wholesalers and Distributors of Cigars and Tobacco Products
Section 155.107. Common Carrier Records
Section 155.108. Bonded Agent's Records
Section 155.109. Export Warehouse's Records
Section 155.110. Availability of Records