Amend CSHB 2154 (Senate committee printing) by striking
SECTIONS 10 through 15 of the bill (page 3, line 32 through page 5,
line 16), substituting the following appropriately numbered
SECTIONS, and renumbering subsequent SECTIONS of the bill
accordingly:
SECTION __. Section 155.001, Tax Code, is amended by adding
Subdivisions (1-a) and (10-a) and redesignating Subdivision (1) as
Subdivision (1-b) to read as follows:
(1-a) "Affiliate" means a person who, because of stock
ownership, a contract, or otherwise, controls, is controlled by, or
is under common control with another person.
(1-b) [(1)] "Bonded agent" means a person in this state
who is an agent of a person outside this state and receives cigars
and tobacco products in interstate commerce and stores the cigars
and tobacco products for distribution or delivery to distributors
under orders from the person outside this state.
(10-a) "Manufacturer's list price" means the price
reported monthly by a manufacturer to the comptroller as required
under Section 155.103(a)(4), which must be the highest gross price
at which a unit of a product is offered for purchase by the
manufacturer to distributors in this state that are not affiliates
of the manufacturer, inclusive of all delivery, destination, and
other charges of any kind that are assessed based on the number of
units sold. A sales price that is less than the manufacturer's list
price is assumed to include a trade discount, special discount, or
deal.
SECTION __. Section 155.0211(b), Tax Code, is amended to
read as follows:
(b) The tax rate for tobacco products other than cigars is
75 [40] percent of the manufacturer's list price, exclusive of any
trade discount, special discount, or deal.