History/Overview
The year Texas cigarette tax was first enacted.
What is 1931?
The person who sells cigarettes to consumers.
What is a Retailer?
A roll for smoking.
What is a Cigarette?
A cigar.
What is a Tobacco Product?
A person who engages in the business of selling e-cigarettes to consumers.
What is an E-Cigarette Retailer?
The year the Texas legislature created a separate tax for cigars and other tobacco products.
What is 1959?
The person who fabricates or assembles tobacco products for sale or distribution.
What is a Manufacturer?
The indication that tax has been paid on cigarettes.
What is Tax Stamps?
Distributors reporting due date.
What is Monthly on the 25th, of the preceding month's activity?
ENDS
What is Electronic Nicotine Delivery Systems?
The amount of times tax rates increased for cigarette taxes between 1950 and 1990.
What is nine times?
The person who sells or distributes cigarettes in this state for resale.
What is a Wholesaler?
The unit price for cigarette packs.
What is $1.41 per pack?
Exemption from Texas tobacco product taxes
What is raw tobacco sold to a permitted manufacturer in this state?
The tax imposed on E-Cigarette.
What is Sales and Use Tax?
The price for cigarettes per pack between 1990 and 2006.
What is forty-one cents?
The person who receives untaxed tobacco products for the purpose of making a first sale.
What is a Distributor?
The amount of hours a distributor has to affix a stamp to each package.
What is 96 hours?
Imposition of Tax.
What is a permit holder who receives cigars and tobacco products for the purpose of making a first sale in this state?
Regulations for the sales of e-cigarettes to consumers.
What is Senate Bill 248 of the 87th Legislative Session?
The tobacco product that was added to the tax in 1984.
What is Snuff?
The person who can have a cigarette distributor permit and a tobacco product distributor permit.
What is a Combination Permit?
Exemption from Texas cigarette taxes.
What is exclusively for research purposes?
Molasses based tobacco concoction smoked in a hookah (water pipe).
What is Shisha?
Place of Business.
What is a commercial business location where e-cigarettes are sold; a commercial business location where e-cigarettes are kept for sale or consumption or otherwise stored; or a vehicle from which e-cigarettes are sold?