taxes

Cigarette and Tobacco Products Outdoor Advertising Fee

Who is responsible for this fee?

Purchasers of outdoor advertising of cigarettes or tobacco products in Texas pay the fee using Form 69-118, Texas Outdoor Advertising of Cigarettes or Tobacco Products Fee Report (PDF).

Rates

10 percent (.10) of the gross sales price of any outdoor advertising of cigarettes or tobacco products in Texas.

Due Date

Quarterly: 20th day of the month following the end of the calendar quarter.

Penalties and Interest

Penalties
  • A $50 penalty is assessed on each report filed after the due date.
  • If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
  • If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
Interest

Electronic Reporting

No.

Additional Resources