- Mail order cigarette sales are legal in Texas, but these sales are still subject to other laws and taxes related to cigarette sales. Cigarettes may be sold online or through catalogs and mailed to recipients within the state.
- Mail order cigarette sellers, like all other cigarette sellers, are prohibited from selling to anyone under 18 years old. To verify age, sellers are required to have a buyer sign a statement affirming his age and awareness of the legal requirements and penalties associated with cigarette purchases. The seller must also send the buyer a notice before the sale takes place alerting the buyer to the age and tax laws for cigarette sales.
- Sellers are required to ship a document that has the following statement: "CIGARETTES: TEXAS LAW PROHIBITS SHIPPING TO INDIVIDUALS UNDER 18 YEARS OF AGE AND REQUIRES THE PAYMENT OF ALL APPLICABLE TAXES." along with all mail-order purchases. Mail order cigarettes must be shipped via a method that requires that an adult over 18 sign for the cigarette delivery (whether that person is the purchaser or not). Shipping requirements are the same whether the mail order merchant delivers it themselves or uses a third-party company.
- Sellers are required to pay a state excise tax on each package of cigarettes sold and delivered instate. The taxes are collected by the state comptrollers office through the use of tax stamps sent with the cigarette purchases. The sales are also subject to state and local sales tax. Sellers must apply for a retailer permit and a sales and use tax permit.
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