82R8512 ALL-D
By: Ritter H.B. No. 2600
A BILL TO BE ENTITLED
AN ACT
relating to the records and reports required for purposes of the
taxes imposed on cigars and other tobacco products.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 155.103(a), Tax Code, is amended to read
as follows:
(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
categorized by product type;
(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.
SECTION 2. This Act takes effect September 1, 2011.