Vending machines must be in a commercial business location.
If you do not own the vending machine, please contact the Comptroller’s office to supply the machine owner’s name and mailing address.
If you intend to sell or store cigarettes other than through the vending machine, it must be done at a permitted commercial business location.
If you plan to keep records at same location as your vending machine, the location must be a commercial business location.
Contact the Comptroller's office at 800-862-2260 or visit Comptroller.Texas.Gov if you have questions regarding cigarette, cigar and/or tobacco products taxes. You can also visit a tax specialist at a field office near you.