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House Bill 4614 |
House Author: Guillen |
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Effective: 9-1-19 |
Senate Sponsor: Hinojosa |
House Bill 4614 amends the Tax Code to revise and set out provisions relating to the administration, collection, and remittance of the cigarette tax. Among other provisions, the bill does the following:
· clarifies the definitions of certain terms integral to the administration of the cigarette tax, including with respect to what constitutes a first sale;
· makes a permitted cigarette distributor who makes a first sale to a permitted distributor in Texas liable for the cigarette tax;
· requires a cigarette export warehouse to receive a cigarette tax permit from the comptroller and sets out certain recordkeeping requirements for a permitted export warehouse; and
· provides for the manner in which cigarettes may be sold to or sold and distributed by and between permit holders and with regard to retail sales to consumers.