Texas Tax Code 154.021 – Imposition and Rate of Tax
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(a) A tax is imposed on a person who uses or disposes of cigarettes in this state.
(b) The tax rates are:
(1) $70.50 per thousand on cigarettes weighing three pounds or less per thousand; and
(2) the rate provided by Subdivision (1) plus $2.10 per thousand on cigarettes weighing more than three pounds per thousand.
Terms Used In Texas Tax Code 154.021
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005