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Texas Tax Code - TAX § 155.103. Manufacturer's Records and Reports

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) A manufacturer who sells tobacco products to a permit holder in this state shall keep records showing:

(1) the number and kind of tobacco products sold;

(2) the date the tobacco products were sold;

(3) the name and permit number of the permit holder;

(4) the manufacturer's list price for the tobacco products;

(5) the place where the tobacco products were shipped;  and

(6) the name of the common carrier.

(a-1) In addition to the information required under Subsection (a), the records for each sale of tobacco products other than cigars must show the net weight as listed by the manufacturer for each unit.

(b) A manufacturer who sells tobacco products to a permit holder in this state shall file with the comptroller, on or before the last day of each month, a report showing the information required to be listed by Subsections (a) and (a-1), if applicable, for the previous month.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 155.103. Manufacturer's Records and Reports - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-155-103/

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