Tex. Tax Code § 155.024
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
A person who personally transports cigars or tobacco products in quantities or amounts that would ordinarily retail at 25 cents or less is not required to pay the tax imposed by this chapter if the person uses the cigars or tobacco products and does not sell them or offer them for sale.
Tex. Tax Code § 155.024