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E-Cigarette Retailer Permit
News and Announcements
Permit Renewal Notifications
Cigarette/Tobacco Retailer Permit Renewal
Now is the time to renew Cigarette, Cigar and/or Tobacco Products Retailer Permits for 2024-2026. The fastest and easiest way to renew is electronically via our Webfile system. Permits for the current period expire May 31, 2024. We recommend submitting your renewal application by April 22, 2024, to ensure you receive your new permit by June 1.
E-cigarette Retail Permit Renewal
Now is the time to renew E-cigarette Retailer Permits for 2024-2026. The fastest and easiest way to renew is electronically via our Webfile system. Permits for the current period expire May 31, 2024. We recommend submitting your renewal application by April 22, 2024, to ensure you receive your new permit by June 1.
Retailer Renewal Instructions
It’s easy to renew your retail tobacco and e-cigarette permits online.
- Go to Webfile-eSystems Login.
- Sign in or create a profile as a first-time user.
- Scroll down and select "eSystems Services."
- Select "See More."
- Select "Access Cigarette, Tobacco and/or E-Cigarette Services."
- Select "Account Maintenance."
- Enter your 11-digit taxpayer number.
- Enter your Webfile number (begins with RT and is located at the top left of your renewal form).
- Check the "I agree" box, and then select continue.
- Select the tile for the business and renewal type you are renewing.
- Complete the online form.
If you are unable to complete your renewal via Webfile, then:
- Complete the renewal packet that was mailed to you.
- If you do not have a renewal packet available, complete an original application in place of the renewal and write "renewal" at the top of the page. Depending on the permit(s) you need, use:
- Be sure to mail payment along with the form(s) to the address specified on the form.
- Please allow 4-6 weeks processing time for this option.
If you have questions, please contact our office at 800-531-5441 ext. 3-3731.
Who Must Apply For a Permit?
Retailers who intend to sell, store, or make a delivery sale of e-cigarette products to consumers in Texas must apply for an e-cigarette retailer permit online through the Webfile system or by submitting Form AP-242, Texas Application for E-Cigarette Retailer Permit (PDF). This includes owners of vehicles from which e-cigarette products are sold and any person who sells e-cigarettes on the internet or by telephone or mail order.
A retailer must have an active Texas sales tax permit for each place of business.
A place of business is
- a location where e-cigarettes are sold;
- a location where e-cigarettes are kept for sale or consumption or stored; or
- a vehicle from which e-cigarettes are sold.
Neither a residence nor a public storage unit qualifies as a place of business.
A permit will not be issued until the application and fee are received by the Comptroller’s office. See the permit fee schedule below.
Retailer Permit Fee Schedule
For retailers who do not have a cigarette, cigar and/or tobacco permit, the e-cigarette retailer permit fee is $180 prorated over a two-year period of June 1 through May 31 of even-numbered years (see Permit Fee Table One). Retailer permits expire May 31 of even numbered years and may be renewed for $180. The retailer permit fee is non-refundable and non-transferable.
During the last three months of the permit period, the Comptroller’s office may collect the prorated permit fee for the permit period plus the fee for the next two-year period.
For retailers who have a cigarette, cigar and/or tobacco permit, the two-year retailer permit fee is $90. (see Permit Fee Table Two)
Permit Fee Table One
If, at the time of application, the applicant does not hold a valid cigarette, cigar and /or tobacco retailer permit for the same business location, use Permit Fee Table One below to calculate the permit fee due.
| January | February | March | April | May | June | July | August | September | October | November | December | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| EVEN YEAR |
$202.50* *PRORATED |
$195.00* *PRORATED |
187.50* *PRORATED |
$180.00 | $172.50 | $165.00 | $157.50 | $150.00 | $142.50 | $135.00 | ||
| ODD YEAR |
$127.50 | $120.00 | $112.50 | $105.00 | $97.50 | $90.00 | $82.50 | $75.00 | $67.50 | $60.00 | $52.50 | $45.00 |
| EVEN YEAR |
$37.50 | $30.00 | $22.50* | $15.00* | $7.50* |
Permit Fee Table Two
If, at the time of application, the applicant holds a valid cigarette, cigar and/or tobacco retailer permit for the same business location, use Permit Fee Table Two below to calculate the permit fee due.
| January | February | March | April | May | June | July | August | September | October | November | December | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| EVEN YEAR |
$101.25* *PRORATED |
$97.50* *PRORATED |
$93.75* *PRORATED |
$90.00 | $86.25 | $82.50 | $78.75 | $75.00 | $71.25 | $67.50 | ||
| ODD YEAR |
$63.75 | $60.00 | $56.25 | $52.50 | $48.75 | $45.00 | $41.25 | $37.50 | $33.75 | $30.00 | $26.25 | $22.50 |
| EVEN YEAR |
$18.75 | $15.00 | $11.25 | $7.50 | $3.75 |
Penalty for Violations
A retailer selling e-cigarette products without a permit may forfeit a penalty of up to $2,000 and could face criminal charges. Each day of operating without a permit is a separate violation per Health and Safety Code Section 147.0151, E-Cigarette Retailer Permits: Penalties.
Additional Resources
- Prevent All Cigarette Trafficking (PACT) Act Reporting
- All Tobacco Taxes and Fees
- Texas Tobacco Enforcement
Need Help?
- Email Tax Help
- Call 800-862-2260
- Visit one of our local field offices
- Other Helpful Comptroller's Office Numbers
- Permits (in Austin): 512-463-3731
- Texas Tobacco Hotline: 800-345-8647 (to report violations or to request compliance information)