Tex. Health & Safety Code § 161.123 · Subchapter K. PROHIBITION OF CERTAIN CIGARETTE, E-CIGARETTE, OR TOBACCO PRODUCT ADVERTISING; FEE
ADVERTISING FEE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A purchaser of advertising is liable for and shall remit to the comptroller a fee that is 10 percent of the gross sales price of any outdoor advertising of cigarettes and tobacco products in this state.
(b) The comptroller shall collect the fee as provided in this section.
(c) The liability for the payment of fees under this section may not be nullified by contract.
(d) The comptroller shall establish by rule the periods for collection of the fees and the methods of payment and shall adopt other rules necessary to administer and enforce this section.
(e) In this section, "gross sales price" means the sum of:
(1) production costs;
(2) media cost; and
(3) cost of sales or commissions paid to an agency or broker.
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., ch. 671, Sec. 2.01, eff. Sept. 1, 1997.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 5, eff. September 1, 2021.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/HS/htm/HS.161.htm
- Text hash
- sha256 2cf967570c14315920a0e5da2b12e8d2d91f4b4cfe0f79f62832305d3a1815d5
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 2 provisions
Provisions in this library whose text cites Tex. Health & Safety Code § 161.123. Each shows the citation as that text prints it.
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