Interstate warehouses, distributors, and wholesalers must keep cigarette sales records and related documents, prepare invoices, give a duplicate invoice to the purchaser, and make certain reports available to the comptroller on request.
Sec. 154.203. 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 cigarettes whether taxed under this chapter or not. Each interstate warehouse, distributor, and wholesaler shall prepare and retain an original invoice for each transaction involving cigarettes. 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 cigarettes 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 cigarettes; (3) the date, number, and kind of cigarettes in stamped packages sold, distributed, exchanged, or used; and (4) the date, number, and kind of cigarettes in unstamped packages sold, distributed, exchanged, or used. (c) On request by the comptroller, an interstate warehouse shall provide to the comptroller copies of periodic cigarette reports filed with each state into which the interstate warehouse sells cigarettes and copies of each report required under 15 U.S.C. Section 376. Acts 1981, 67th Leg., p. 1650, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 27, eff. June 7, 1991. Amended by: Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 18, eff. September 1, 2021.