Tax Code › Title 2 › Chapter 154 › Subchapter B

Texas Tax Code § 154.023

Impact of Tax

Cigarette Tax · Imposition and Rate of Tax

The ultimate consumer or user in this state bears the impact of the tax imposed by this chapter. If another person pays the tax, the amount of the tax is added to the price to the ultimate consumer or user.

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

Official source
Legislative history

Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982.