Distributors who receive cigarettes for the purpose of making a first sale in this state.
In addition to Form AP-193, Texas Application for Retailer Cigarette, Cigar and/or Tobacco Product Taxes Permit (PDF), a retailer must have an active Texas sales tax permit for each commercial business location.
The Comptroller will not issue refunds for locations closing before the permit expiration date.
Cigarette purchases made online, by mail or by telephone and delivered to a buyer in Texas must have a Texas cigarette tax stamp affixed to the bottom of the cigarette package.
The distributor must affix a stamp to each package within 96 hours of receipt. The stamp serves as evidence that state tax has been paid.
The Comptroller will not process cigarette stamp orders on half-day or full-day holidays. Learn more about ordering cigarette stamps (PDF).
Manufacturers 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.
Distributor – 2.5 percent of the face value of stamps purchased.