Sec. 154.001. DEFINITIONS. In this chapter:
(1) "Bonded agent" means a person in this state who is an agent of a person outside this state and receives cigarettes in interstate commerce and stores the cigarettes for distribution or delivery to distributors under orders from the person outside this state.
(2) "Cigarette" means a roll for smoking:
(A) that is made of tobacco or tobacco mixed with another ingredient and wrapped or covered with a material other than tobacco; and
(B) that is not a cigar.
(3) "Commercial business location" means the entire premises occupied by a permit applicant or a person required to hold a permit under this chapter.
(4) "Common carrier" means a motor carrier registered under Chapter 643, Transportation Code, or a motor carrier operating under a certificate issued by the Interstate Commerce Commission or a successor agency to the Interstate Commerce Commission.
(5) "Consumer" means a person who possesses cigarettes for personal consumption.
(6) "Counterfeit stamp" means a sticker, label, print, tag, or token that is used or is intended to be used to simulate a stamp and that is not authorized or issued by the comptroller.
(7) "Distributor" means a person who:
(A) is authorized to purchase for the purpose of making a first sale in this state cigarettes in unstamped packages from manufacturers who distribute cigarettes in this state and to stamp cigarette packages;
(B) ships, transports, imports into this state, acquires, or possesses cigarettes and makes a first sale of the cigarettes in this state;
(C) manufactures or produces cigarettes; or
(D) is an importer or import broker.
(8) "Export warehouse" means a person in this state who receives cigarettes in unstamped packages from manufacturers and stores the cigarettes for the purpose of making sales to authorized persons for resale, use, or consumption outside the United States.
(9) "First sale" means, except as otherwise provided by this chapter:
(A) the first transfer of possession in connection with a purchase, sale, or any exchange for value of cigarettes in intrastate commerce;
(B) the first use or consumption of cigarettes in this state; or
(C) the loss of cigarettes in this state whether through negligence, theft, or other unaccountable loss.
(10) "Importer" or "import broker" means a person who ships, transports, or imports into this state cigarettes manufactured or produced outside the United States for the purpose of making a first sale in this state.
(11) "Individual package of cigarettes" means a package that contains not fewer than 10 cigarettes.
(12) "Manufacturer" means a person who manufactures and sells cigarettes to a distributor.
(13) "Manufacturer's representative" means a person employed by a manufacturer to sell or distribute the manufacturer's stamped cigarette packages.
(14) "Permit holder" means a bonded agent, distributor, wholesaler, manufacturer, importer, or retailer required to obtain a permit under Section 154.101.
(15) "Place of business" means:
(A) a commercial business location where cigarettes are sold;
(B) a commercial business location where cigarettes are kept for sale or consumption or otherwise stored; or
(C) a vehicle from which cigarettes are sold.
(16) "Previously used stamp" means a stamp that has been used to show payment of a tax imposed by this chapter and is again used, sold, or possessed for sale or use to show payment of a tax imposed by this chapter.
(17) "Retailer" means a person who engages in the practice of selling cigarettes to consumers and includes the owner of a coin-operated cigarette vending machine.
(18) "Stamp" includes only a stamp that:
(A) is printed, manufactured, or made by authority of the comptroller;
(B) shows payment of the tax imposed by this chapter; and
(C) is consecutively numbered and uniquely identifiable as a Texas tax stamp.
(19) "Wholesaler" means a person, including a manufacturer's representative, who sells or distributes cigarettes in this state for resale but who is not a distributor.
Acts 1981, 67th Leg., p. 1638, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 1, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 1, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 1, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 705, Sec. 10, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 165, Sec. 30.262, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1040, Sec. 40, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 19.15, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 540, Sec. 1, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 1263, Sec. 46, eff. Oct. 1, 2001.
Section: 154.001 154.002 154.021 154.022 154.023 154.024 154.025 154.041 154.0415 154.042 154.043 154.044 154.045 154.046 154.047 NextLast modified: September 28, 2016