Tex. Tax Code § 154.026 · Subchapter B. IMPOSITION AND RATE OF TAX

CIGARETTES USED EXCLUSIVELY FOR RESEARCH PURPOSES.

Verbatim from the official edition

Text — Current through the 89th 2nd Called Legislative Session, 2025

(a) Cigarettes are exempt from the tax imposed by Section 154.021 if the cigarettes are:

(1) contained in a package labeled with "Experimental Use Only," "Reference Cigarettes," or other similar wording indicating that the manufacturer intends for the product to be used exclusively for experimental purposes in compliance with 27 C.F.R. Section 40.232;

(2) sold directly by a manufacturer to a research facility in this state, including:

(A) a laboratory, hospital, medical center, college, or university; or

(B) a facility designated as a Tobacco Center of Regulatory Science by the National Institutes of Health;

(3) used by the research facility exclusively for experimental purposes; and

(4) not resold by the research facility.

(b) Sections 154.041, 154.302, 154.502, 154.503, and 154.515 do not apply to cigarettes exempted by Subsection (a).

Notes and commentary — not statutory text

History

Added by Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390), Sec. 3, eff. September 1, 2017.

Source of truth

Edition: Current through the 89th 2nd Called Legislative Session, 2025
Official file: https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm
Text hash: sha256 ebcc1a85b02c56d60b81e4507287144722730781b71e2751c06e467587a053f9
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

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Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.

Tex. Tax Code § 154.026 · Subchapter B. IMPOSITION AND RATE OF TAX

CIGARETTES USED EXCLUSIVELY FOR RESEARCH PURPOSES.

Verbatim from the official edition

Text — Current through the 89th 2nd Called Legislative Session, 2025

(a) Cigarettes are exempt from the tax imposed by Section 154.021 if the cigarettes are:

(2) sold directly by a manufacturer to a research facility in this state, including:

(A) a laboratory, hospital, medical center, college, or university; or

(B) a facility designated as a Tobacco Center of Regulatory Science by the National Institutes of Health;

(3) used by the research facility exclusively for experimental purposes; and

(4) not resold by the research facility.

(b) Sections 154.041, 154.302, 154.502, 154.503, and 154.515 do not apply to cigarettes exempted by Subsection (a).

Notes and commentary — not statutory text

History

Added by Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390), Sec. 3, eff. September 1, 2017.

Source of truth

Edition: Current through the 89th 2nd Called Legislative Session, 2025
Official file: https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm
Text hash: sha256 ebcc1a85b02c56d60b81e4507287144722730781b71e2751c06e467587a053f9
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

This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

Tax Code

Cited by 3 provisions

Provisions in this library whose text cites Tex. Tax Code § 154.026. Each shows the citation as that text prints it.

Tax Code

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.