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.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Tax Code › Title 2 › Chapter 155 › Subchapter B
Texas Tax Code § 155.0212
Liability of Permitted Distributor
Cigars and Tobacco Products Tax · Imposition and Rate of Tax
Legislative history
Added by Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 2, eff. September 1, 2019.