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§ 155.028 — Texas Law | CourtGPT
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  2. Laws/
  3. Texas/
  4. Tax Code - Title 1 - Property Tax Code/
  5. Title 2 - State Taxation/
  6. Subtitle E - Sales, Excise, and Use Taxes/
  7. Chapter 155 - Cigars and Tobacco Products Taxsub/
  8. Subchapter B - Imposition and Rate of Tax/
  9. § 155.028
Texas Legal Code

§ 155.028

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The ultimate consumer or user in this state bears the impact of the tax imposed by this chapter. If another person pays the tax, the amount of the tax is added to the price charged to the ultimate consumer or user. Added by Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 2, eff. September 1, 2019.