Sec. 161.457. COLLECTION OF TAXES. A person who makes a delivery sale shall collect and remit to the comptroller any taxes imposed by this state in relation to the delivery sale. A person is not required to collect and remit any taxes for which the person has obtained proof, in the form of the presence of applicable tax stamps or otherwise, that the taxes have already been paid to this state.
Added by Acts 2003, 78th Leg., ch. 730, Sec. 1, eff. Sept. 1, 2003.
Structure Texas Statutes
Subtitle H - Public Health Provisions
Chapter 161 - Public Health Provisions
Subchapter R. Delivery Sales of Cigarettes and E-Cigarettes
Section 161.452. Requirements for Delivery Sales
Section 161.453. Age Verification Requirement
Section 161.454. Disclosure Requirements
Section 161.456. Registration and Reporting Requirements
Section 161.457. Collection of Taxes
Section 161.458. General Offenses
Section 161.459. Knowing Violation