A permit holder who receives cigars and tobacco products for the purpose of making a first sale in this state.
In addition to submitting Form AP-193, Texas Application for Retailer Cigarette, Cigar and/or Tobacco Products Taxes Permit (PDF), a retailer must have an active sales tax permit (Form AP-201, Texas Application (PDF)) for each commercial business location.
The Comptroller will not issue refunds for locations closing before the permit expiration date.
The tax rate is based on the current state fiscal year. The rate applies to each ounce of net product weight and all fractional parts of an ounce. A tax rate in effect for a state fiscal year does not affect taxes imposed before that fiscal year, and the rate in effect when those taxes were imposed continues in effect for purposes of the liability for and collection of those taxes.
Following are the rates by state fiscal year.
|2010 (Sept. 1, 2009 - Aug. 31, 2010)||$1.10 per ounce*|
|2011 (Sept. 1, 2010 - Aug. 31, 2011)||$1.13 per ounce*|
|2012 (Sept. 1, 2011 - Aug. 31, 2012)||$1.16 per ounce*|
|2013 (Sept. 1, 2012 - Aug. 31, 2013)||$1.19 per ounce*|
|2014 (Sept. 1, 2013 and each fiscal year thereafter)||$1.22 per ounce*|
*Plus the proportionate rate on all fractional parts of an ounce.
The following table is provided as a guide and shows the actual tax rates and proportionate rates for fractional parts of an ounce, up to two ounces, to use from Sept. 1, 2013, and thereafter.
|Total Ounces In Can Or Package||Tax For An Individual Can Or Package|
|1.2 ounces or less||$1.46|
For tax rates for individual cans or packages weighing up to 15 ounces for state fiscal years 2010 and beyond, view an expanded chart.
Report monthly on the last day of each month for the preceding month’s activity.
Beginning with the August 2017 report, distributors report monthly on the 25th day of each month for the preceding month’s activity.
For reports before August 2017, distributors report monthly on the last day of each month for the preceding month’s activity.
A minimum penalty of $50 is due for failure to pay the fee on or before the due date.
Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.