A commercial business location where cigarettes, cigars and/or tobacco products are:
sold;
kept for sale or consumption;
otherwise stored; or
a vehicle from which cigarettes, cigars and/or tobacco products are sold.
Placed in service date
The date upon which the vehicle becomes operational for retail sales of cigarettes, cigars and/or tobacco products. This date cannot be more than 90 days in the future or before the sales tax start date. If your start date is before to the current date, you must contact us.
Need assistance?
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.