yourstate.us
Home / Texas / Tax Code
Tex. Tax Code § 154.102

COMBINATION PERMIT

Texas · Texas Tax Code · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Tex. Tax Code § 154.102, COMBINATION PERMIT, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575083
Permanent ID
ys:prov:575083@1
SHA-256
719c1e6119694328caec3e1ddc23f003c38286d42aa74e0bedd9f4c943401b0a

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

(a) The comptroller may issue a combination permit for cigarettes and tobacco products to a person who is a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, importer, or retailer as defined by this chapter and Chapter 155 for both cigarettes and tobacco products. An interstate warehouse may not hold a combination permit as a retailer of cigarettes or tobacco products. (b) A person who receives a combination permit pays only the higher of the two permit fees.