Dallas Texas Little cigar sales tax audit
Everything is bigger in Texas – even the big tax on little cigars. Texas does things a little differently in determining the taxation of little cigars. Taxation is broken down into classes:
Distributors must report based on the classification of the cigar or tobacco product.
The classifications are:
Class A: Tobacco including snuff, pipe tobacco, twist, plug, and chew (prior to 09/01/2009)
Class W: Tobacco includes snuff, pipe tobacco, twist, plug, chew and roll-your own tobacco products effective 09/01/2009
Class B: Little cigars with a weight of not more than 3 pounds per thousand
Class C: Cigars weighing more than 3 pounds per thousand selling for 3.3 cents or less each
Class D: Cigars weighing more than 3 pounds per thousand of natural leaf selling for over 3.3 cents each
Class F: Cigars weighing more than 3 pounds per thousand of substantial non-tobacco filler selling for over 3.3 cents each
Class B – F cigars reported by volume or number of cigars
Dallas Texas Little cigar tax audit
