- (a) Distributors may use their own vehicles to deliver previously invoiced quantities of tax-free cigars and tobacco products to instrumentalities of the United States government.
- (b) Each sale of tax-free cigars and tobacco products by a distributor to an instrumentality of the United States government shall be supported by a separate sales invoice and a properly completed exemption certificate, Form 2A50-7.66.
- (c) Sales invoices to instrumentalities of the United States government are to be numbered and dated and are to show the name of the seller, purchaser, and destination.
- (d) Delivery of tax-free cigars and tobacco products to instrumentalities of the United States government must be packaged in a manner in which they will not commingle with any other cigars or tobacco products in the distributor's vehicle.
Source Note:The provisions of this §3.121 adopted to be effective February 16, 1978, 3 TexReg 437.