Tex. Tax Code § 155.101 — RECORD OF PURCHASE OR RECEIPT

Each distributor, wholesaler, bonded agent, interstate warehouse, and export warehouse shall keep records at each place of business of all tobacco products purchased or received. Each retailer shall keep records at a single commercial business location, which the retailer shall designate as its principal place of business in the state, of all tobacco products purchased and received. These records must include: (1) the name and address of the shipper or carrier and the mode of transportation; (2) all shipping records or copies of records, including invoices, bills of lading, waybills, freight bills, and express receipts; (3) the date and the name of the place of origin of the tobacco product shipment; (4) the date and the name of the place of arrival of the tobacco product shipment; (5) a statement of the number, kind, and price paid for the tobacco products; (6) the name, address, permit number, and tax identification number of the seller; (7) in the case of a distributor, the manufacturer's list price for the tobacco products; (8) for tobacco products other than cigars, the net weight as listed by the manufacturer for each unit; and (9) any other information required by rules of the comptroller. Acts 1981, 67th Leg., p. 1674, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 35, eff. March 1, 1986; Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 51, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1040, Sec. 47, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 19.87, eff. Sept. 1, 1997. Amended by: Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154 ), Sec. 11, eff. September 1, 2009. Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475 ), Sec. 7, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 31, eff. September 1, 2021.