Tex. Tax Code § 155.024 · Subchapter B. IMPOSITION AND RATE OF TAX
EXCEPTION FOR PERSONAL USE.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
A person who personally transports cigars or tobacco products in quantities or amounts that would ordinarily retail at 25 cents or less is not required to pay the tax imposed by this chapter if the person uses the cigars or tobacco products and does not sell them or offer them for sale.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.155.htm
- Text hash
- sha256 087975e1e26bd74fe933e2373baa02f76efd2ff5a2f1feccdb546493df6e3661
- 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
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.