Liability of Permitted Distributor

Tex. Tax Code § 155.0212, under Chapter 155.

Tex. Tax Code § 155.0212

Sec. 155.0212. LIABILITY OF PERMITTED DISTRIBUTOR. A permitted distributor who makes a first sale to a permitted distributor in this state is liable for and shall pay the tax imposed by this chapter. Added by Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 2, eff. September 1, 2019.