Tex. Tax Code § 155.102 — REPORT OF SALE OR USE

(a) Each interstate warehouse, distributor, and wholesaler shall keep at each place of business in this state records of each sale, distribution, exchange, or use of tobacco products whether taxed under this chapter or not. Each interstate warehouse, distributor, and wholesaler shall prepare and retain an original invoice for each transaction involving tobacco products. Each interstate warehouse, distributor, or wholesaler shall keep any supporting documentation, including bills of lading, showing shipment and receipt used in preparing the invoices at the place of business of the interstate warehouse, distributor, or wholesaler. The interstate warehouse, distributor, or wholesaler shall prepare and deliver a duplicate invoice to the purchaser. (b) The records for each sale, distribution, exchange, or use of tobacco products must show: (1) the purchaser's name and address, permit number, or tax identification number; (2) the method of delivery and the name of the common carrier or other person delivering the tobacco products; (3) the date, amount, and type of tobacco products sold, distributed, exchanged, or used; (4) the price received for the tobacco products; (5) the number and kind of tobacco products on which the tax has been paid; and (6) for sales from a manufacturer to a distributor or interstate warehouse, the manufacturer's list price for the tobacco products. (c) In addition to the information required under Subsection (b), the records for each sale, distribution, exchange, or use of tobacco products other than cigars must show the net weight as listed by the manufacturer for each unit. (d) On request by the comptroller, an interstate warehouse shall provide to the comptroller copies of periodic tobacco product reports filed with each state into which the interstate warehouse sells tobacco products and copies of each report required under 15 U.S.C. Section 376. Acts 1981, 67th Leg., p. 1674, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1040, Sec. 48, eff. Sept. 1, 1997. Amended by: Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154 ), Sec. 12, eff. September 1, 2009. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 32, eff. September 1, 2021.