Texas § 155.0415 SALES: PERMIT HOLDERS AND NONPERMIT HOLDERS.

Texas Statutes

§ 155.0415 — SALES: PERMIT HOLDERS AND NONPERMIT HOLDERS.

Texas § 155.0415

Code TXTax Code

This text of Texas § 155.0415 (SALES: PERMIT HOLDERS AND NONPERMIT HOLDERS.) 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. § 155.0415 (2026).

Text

Sec. 155.0415. SALES: PERMIT HOLDERS AND NONPERMIT HOLDERS.

(a)Except for retail sales to consumers, tobacco products 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 tobacco products on which a tax of more than $50 has been paid or is due.

(c)A manufacturer outside this state who is not a permitted distributor may sell tobacco products only to a permitted distributor or a permitted interstate warehouse.

(d)A permitted distributor may sell tobacco products only to a permitted distributor, wholesaler, or retailer. A permitted distributor who manufactures or produces tobacco products in this state may sell those tobacco products to a permitted interstate warehouse.

(e)A permitted

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Sec. 155.0415. SALES: PERMIT HOLDERS AND NONPERMIT HOLDERS. (a) Except for retail sales to consumers, tobacco products 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 tobacco products on which a tax of more than $50 has been paid or is due.
(c) A manufacturer outside this state who is not a permitted distributor may sell tobacco products only to a permitted distributor or a permitted interstate warehouse.
(d) A permitted distributor may sell tobacco products only to a permitted distributor, wholesaler, or retailer. A permitted distributor who manufactures or produces tobacco products in this state may sell those tobacco products to a permitted interstate warehouse.
(e) A permitted importer may sell tobacco products only to a permitted interstate warehouse, distributor, wholesaler, or retailer.
(f) A permitted wholesaler may sell tobacco products only to a permitted interstate warehouse, distributor, wholesaler, or retailer.
(g) A permitted retailer may sell tobacco products only to the consumer and may purchase tobacco products only from a permitted distributor or wholesaler in this state.
(h) A permitted export warehouse may sell tobacco products only to persons authorized to sell or consume untaxed tobacco products outside the United States.
(i) A manufacturer's representative may sell tobacco products only to a permitted distributor, wholesaler, or retailer.
(j) A permitted interstate warehouse may sell tobacco products only in an interstate warehouse transaction. An interstate warehouse may not make an intrastate sale of tobacco products without written authorization by the comptroller.

Legislative History

Added by Acts 1991, 72nd Leg., ch. 409, Sec. 49, eff. June 7, 1991. Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475 ), Sec. 4, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 26, eff. September 1, 2021.