Texas Statutes
§ 155.024 — EXCEPTION FOR PERSONAL USE.
Texas § 155.024
JurisdictionTexas
Code TXTax Code
This text of Texas § 155.024 (EXCEPTION FOR PERSONAL USE.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 155.024 (2026).
Text
Sec. 155.024. EXCEPTION FOR PERSONAL USE. 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.
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Legislative History
Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Nearby Sections
15
§ 155.001
DEFINITIONS.§ 155.002
STORAGE.§ 155.021
TAX IMPOSED ON CIGARS.§ 155.0212
LIABILITY OF PERMITTED DISTRIBUTOR.§ 155.023
PAYMENT OF TAX.§ 155.024
EXCEPTION FOR PERSONAL USE.§ 155.025
MANUFACTURING EXEMPTION.§ 155.026
PENALTY FOR FAILURE TO PAY TAX.§ 155.027
VENUE.§ 155.028
IMPACT OF TAX.§ 155.041
PERMITS.§ 155.045
COMBINATION PERMIT.§ 155.048
ISSUANCE OF PERMITS.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 155.024, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/155.024.