IPCPR Legislative | Shipping in Texas

Shipping in Texas

texas

Shipping in Texas

Texas does not have any specific restrictions concerning the shipping of tobacco products to consumers. However, Texas has specific restrictions concerning the shipping of cigarettes to consumers. In addition, federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.

 

15 U.S.C. §§ 375 to 378

 

Every entity or person engaged in business in Texas must obtain a Texas Sales and Use Tax Permit by submitting a Texas Application for Texas Sales and Use Tax Permit (Form AP-201). This form may be submitted online at www.comptroller.texas.gov/taxpermit.

 

Additional information about licensing in Texas is available at the Operating Your Business and Definitions link above.

Texas does not have any specific age verification requirements for the shipping of tobacco products. Sellers must comply with general age verification requirements. The federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

15 U.S.C. §§ 375 to 378

Texas imposes a tax on cigars and other tobacco products when a distributor receives them for the purpose of making a first sale in Texas. “First sale” means: the first transfer of possession in connection with a purchase, sale, or any exchange for value of tobacco products in intrastate commerce; the first use or consumption of tobacco products in Texas; or the loss of tobacco products in Texas whether through negligence, theft, or other unaccountable loss. A tax is imposed on manufacturers who manufacture tobacco products in Texas at the time the tobacco products are first transferred in connection with a purchase, sale, or any exchange for value in intrastate commerce. Staff reported that Texas localities do not levy additional tobacco products excise taxes, but retailers may be responsible for collecting additional local sales taxes on tobacco products.

 

Tex. Tax Code § 155.021
Tex. Tax Code § 155.0211
Tex. Tax Code § 155.022

 

There are no additional tax requirements for the shipment of tobacco products. Sellers must pay all applicable taxes.

 

Additional information about taxation in Texas, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.

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