Online Sale Of Cigarettes And Taxation In Texas

Texas state excise taxes are imposed on online sales and purchases of cigarettes. Chapter 154 of the Texas Tax Code deals with the cigarette tax. The cigarette tax is levied on all sales and purchases of cigarettes, including both customary and online sales. Additionally, state and local sales taxes are due on cigarettes sold in Texas. The Comptroller's office is empowered to collect the tax due on sales of cigarettes. This article provides a summary on the collection of taxes for the sale of cigarettes in Texas, including online sales.

The following questions have been addressed in this article:

Who is entrusted with the duty of collecting and paying cigarette taxes?
What is the rate of cigarette tax and how it is imposed?
What are the penalties set under Section 154.061 of the Texas Tax Code for failure to pay taxes on cigarette sales?
What records and reports are to be maintained by a manufacturer?
What are the manufacturer’s representative’s records?


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