Yes, a retailer permit is required for each place of business where cigarettes and tobacco products are sold. You also need a sales and use tax permit.
A retailer permit is issued for a period beginning on the first day of June of each even-numbered year or the location’s actual first business date. The permit expires on the last day of May of each even-numbered year.
The permit fee is $180, but this fee is prorated based on the actual first business date of the location subject to permitting. A permitted retailer will receive a renewal packet prior to the expiration date of their permit(s). Failure to renew a required permit by the renewal due date results in a $50 late fee.
There are no cigarette/tobacco reporting requirements for permitted retailers. However, sales tax must be collected and reported on the sale of cigarettes, and tobacco products.
Yes. The statute defines a place of business as one of the following:
Yes, if you own the cigars in the humidor and sell them to the public.
Yes, a retailer permit is required and you will be issued a decal to affix to each machine registered with the Comptroller’s office.
No, permits are non-transferrable.
If your business location is actively permitted for sales and use taxes, your request will be processed within three days of the receipt of your properly completed application and the required fees.
A cigarette distributor is one of the following:
A tobacco products distributor is one of the following:
A distributor permit is required to perform any of these activities. The distributor permit is issued for a period beginning on the first day of March each year (or the actual first business date if that date is after March 1). The permit expires on the last day of February the following year. The fee for a distributor permit is $300 annually, but this fee is prorated based on the first business date the distributor is subject to permitting. Each permitted distributor will receive a renewal packet prior to the expiration date of their permit. Failure to renew a required permit by the renewal due date results in a $50 late fee.
Combination permits (to sell both cigarettes and tobacco products) are available. The cost of a combination permit is the higher of the two applicable permit fees.
Distributors must file monthly reports with the Comptroller’s office. To sell directly to the public, a retailer permit is also required.
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.