Tex.
Tax Code Section 154.1015
Sales; Permit Holders and Nonpermit Holders
(a)
Except for retail sales to consumers, cigarettes may only be sold or distributed by and between permit holders as provided by this section.(b)
A person who is not a permit holder may not sell or distribute more than 200 individual cigarettes to any person.(c)
A manufacturer outside this state who is not a permitted distributor may sell cigarettes only to a permitted distributor or permitted interstate warehouse.(d)
A permitted distributor may sell cigarettes only to a permitted distributor, wholesaler, or retailer. A permitted distributor who manufactures or produces cigarettes in this state may sell those cigarettes to a permitted interstate warehouse.(e)
A permitted importer may sell cigarettes only to a permitted interstate warehouse, distributor, wholesaler, or retailer.(f)
A permitted wholesaler may sell cigarettes only to a permitted distributor, wholesaler, or retailer.(g)
A permitted retailer may sell cigarettes only to the consumer and may purchase cigarettes only from a permitted distributor or wholesaler in this state.(h)
A permitted export warehouse may sell cigarettes only to persons authorized to sell or consume unstamped cigarettes outside the United States.(i)
A manufacturer’s representative may sell cigarettes only to a permitted distributor, wholesaler, or retailer.(j)
A permitted interstate warehouse may sell cigarettes only in an interstate warehouse transaction. An interstate warehouse may not make an intrastate sale of cigarettes without written authorization by the comptroller.
Source:
Section 154.1015 — Sales; Permit Holders and Nonpermit Holders, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm#154.1015 (accessed Jun. 5, 2024).
