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Use whole numbers only. Cigarette counts will always be by stick.
- Location
- A change to the permitted location address will require you to complete and submit Form 69-121, Business Location Supplement for Cigarette and/or Tobacco Products Permit (PDF).
For In-State Cigarette Distributors
- Beginning Inventory
- Count of cigarette inventory on hand at the first day of the calendar month.
- Total Purchases During This Period
- Count of cigarettes purchased during the calendar month.
- Total Unstamped Cigarettes Available
- Beginning Inventory plus Total Purchases during this Period. This number will equal the value of the cigarettes in inventory.
- Sales to Native American Reservations
- Must be accompanied by completed Form 69-315, Texas Certificate of Tax Exempt Sale (PDF).
- Sales to Federal Organizations
- Must be accompanied by completed Form 69-315, Texas Certificate of Tax Exempt Sale (PDF).
- Cigarettes Stamped for Interstate Sales
- Must be accompanied by Form 69-110, Texas Distributor Report of Interstate Sales of Cigarettes (PDF)
- Cigarettes returned to manufacturers
- Count of cigarettes returned to manufacturer.
- Cigarettes lost in shipment
- Upload supporting documentation, if available, for cigarettes lost in shipment.
- Period ending inventory
- Count of cigarette inventory on hand at the last day of the calendar month.
- Total Deductions
- Field pre-populated by:
Total Unstamped Cigarettes (Sticks) Available,
minus Sales to Native American Reservations
minus Sales to Federal Organizations,
minus Cigarettes Stamped for Interstate Sales
minus Cigarettes Returned to Manufacturers
minus Cigarettes Lost In Shipment
minus Period Ending Inventory
- Total Cigarettes Stamped in Texas for Sale in Texas
- Field pre-populated by:
Total Unstamped cigarettes available
minus Total Deductions.
For Out of State Cigarette Distributors
- Total cigarettes stamped out of state for sale in Texas
- Total cigarettes sent to Texas, should be completed ONLY by out of state distributors that are shipping "stamped for Texas" cigarettes into Texas.
For All Cigarette Distributors
- Total Exempt Non-Settling Manufacturer (NSM) or Subsequent Participating Manufacturer (SPM) Sales
- Cigarettes sold in Texas to Native American Reservations, Federal Organizations or Cigarettes Stamped for Interstate Sales from Texas. Also includes NSM/SPM cigarette returns to the manufacturer.
- Tax on Cigarettes Stamped
- The tax rate as of Jan. 1, 2007 is .0705, or $70.50 per thousand.
- Multiply total cigarettes stamped in Texas or total cigarettes stamped out of state for sale in Texas by .0705;
- Stamps per 20 Pack
- Stamp designated for the excise tax paid on packs containing 20 sticks of cigarettes in a pack.
- Stamps per 25 Pack
- Stamp designated for the excise tax paid on packs containing 25 sticks of cigarettes in a pack.
- Stamps on Hand (beginning period inventory)
- Count of stamp inventory on hand at the first day of the calendar month.
- Stamps Purchased During Period
- Count of stamps purchased during the calendar month.
- Total Stamps Available
- Field pre-populated by:
Count of stamps on hand (beginning period inventory)
plus stamps purchased during period - Stamps Lost, Stolen, Mutilated, Sold or Transferred
- This must be accompanied by a police report, Form 69-223, Authorization for Sale or Transfer of Cigarette Tax Stamps (PDF), and/or any other documentation acceptable to the Comptroller.
- Stamps on Hand (ending inventory)
- Count of stamp inventory on hand at the last day of the calendar month.
- Total Stamp Deduction
- Field pre-populated by count of stamps lost, stolen, mutilated, sold or transferred plus stamps on hand (ending inventory).
- Total Stamps Affixed
- Field pre-populated by count of total stamps available minus total stamp deduction.
- Current Stamp Value
- 20-pack stick value is $1.41.
25-pack stick value is $1.76. - Tax Value
- Field is pre-populated by total stamps affixed multiplied by current stamp value.
- Value of stamps affixed
- Field is pre-populated by the combined amount of 20 pack and 25 pack tax value. It should be equal to or comparable (considering monthly close out dates) to the tax on cigarettes stamped.
- Additional Cigarette Stamping Allowance
-
A distributor is entitled to an additional cigarette stamping allowance of 0.5 percent for:
- affixing cigarette stamps;
- remitting a fee imposed by Chapter 161 of the Health and Safety Code, Subchapter V;
- submitting all properly completed distributor reports as required
- Enter Non-Settling Manufacturer/Subsequent Participating Manufacturer Cigarette Fee.
- Sum of the NSM total cigarettes and SPM total cigarettes multiplied by the applicable cigarette fee rates. Refer to Cigarette/RYO Fee for definitions and applicable fee rates.
- This fee must match the Texas Detail Supplemental Report of NSM/SPM Cigarettes (reported separately using Webfile).
- Payment of late fees can be entered here. Get information on penalties and interest.
Cigarette Distributor Supporting Documentation
- Form 69-108, Texas Distributor Receiving Record of Cigarettes (PDF)
- Form 96-109- Texas Distributor Receiving Record of Cigarette Tax Stamps(PDF)
- Form 96-110- Texas Distributor Interstate Sales Report(PDF)
- Form 96-315- Texas Certificate of Tax Exempt Sale (PDF)
- Form 69-121, Business Location Supplement for Cigarette and/or Tobacco Products Permit (PDF).
- Electronic submission - Texas Detail Supplemental Report of NSM/SPM Cigarettes (CSV)
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