Tax Code › Title 2 › Chapter 155 › Subchapter B

Texas Tax Code § 155.024

Exception for Personal Use

Cigars and Tobacco Products Tax · Imposition and Rate of Tax

A person who personally transports cigars or tobacco products in quantities or amounts that would ordinarily retail at 25 cents or less is not required to pay the tax imposed by this chapter if the person uses the cigars or tobacco products and does not sell them or offer them for sale.

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

Official source
Legislative history

Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982.