Raw tobacco sold to a permitted manufacturer in this state for the purpose of using the tobacco in manufacturing is not subject to the taxes 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 § 155.025
Manufacturing Exemption
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.