Tax Imposed on First Sale of Cigarettes

Cigarette Tax · Imposition and Rate of Tax

The cigarette tax is imposed and becomes due and payable when a person receives cigarettes to make a first sale.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Legislative history

Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 2, eff. June 7, 1991.

Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 3, eff. September 1, 2019.

Sections that refer to this one