Section 155.021 - Tax Imposed on Cigars(a) A tax is imposed and becomes due and payable when a permit holder receives cigars for the purpose of making a first sale in this state.(b) The tax rates are: (1) one cent per 10 or fraction of 10 on cigars weighing three pounds or less per thousand;(2) $7.50 per thousand on cigars that: (A) weigh more than three pounds per thousand; and(B) sell at factory list price, exclusive of any trade discount, special discount, or deal, for 3.3 cents or less each;(3) $11 per thousand on cigars that:(A) weigh more than three pounds per thousand;(B) sell at factory list price, exclusive of any trade discount, special discount, or deal, for more than 3.3 cents each; and(C) contain no substantial amount of nontobacco ingredients; and(4) $15 per thousand on cigars that: (A) weigh more than three pounds per thousand;(B) sell at factory list price, exclusive of any trade discount, special discount, or deal, for more than 3.3 cents each; and(C) contain a substantial amount of nontobacco ingredients.(c) Cigars taxed under Subsections (b)(3) and (b)(4) of this section are presumed to contain a substantial amount of nontobacco ingredients unless the report on the cigars required by Section 155.111 of this code is accompanied by an affidavit stating that specific cigars described in the report do not contain sheet wrapper, sheet binder, or sheet filler. If the manufacturer prepares the report, the manufacturer shall make the affidavit. If the distributor prepares the report, the manufacturer and the distributor shall make the affidavit. Acts 1991, 72nd Leg., ch. 409, Sec. 46, eff. June 7, 1991 Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 5, eff. Oct. 2, 1984 Acts 1981, 67th Leg., p. 1667, ch. 389, Sec. 1, eff. Jan. 1, 1982.