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Cigarette, Cigar and/or Tobacco Products Retailer Permit
Who Must Apply For a Permit?
Retailers who intend to sell, store, or make a delivery sale of cigarettes, cigars and/or tobacco products to consumers in Texas must apply for a retailer permit online through the Webfile system or by submitting Form AP-193, Texas Application for Retailer Cigarette, Cigar and/or Tobacco Products Permit (PDF). This includes owners of vehicles from which cigarettes, cigars and/or tobacco products are sold and any person who sells cigarettes, cigars and/or tobacco products on the internet, telephone or by 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 cigarettes, cigars and/or tobacco products are sold;
- a location where cigarettes, cigars and/or tobacco products are kept for sale or consumption or stored; or
- a vehicle from which cigarettes, cigars and/or tobacco products are sold.
- a vending machine from which cigarettes are sold. See Texas Tax Code Sec. 154.001(15)(D) and Sec. 155.001(13)(D).
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
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.
Permit Fee Table
| 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* *PRORATED |
$15.00* *PRORATED |
$7.50* *PRORATED |
Penalty for Violations
A retailer selling cigarettes, cigars and/or tobacco 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 161.0901, Cigarettes, Cigars and/or Tobacco Products Retailer Permits: Penalties.
Additional Resources
- Cigarette, E-Cigarette and Tobacco Products Retail Renewals
- E-Cigarette Retailer Permit
- Texas Tobacco Enforcement
- Prevent All Cigarette Trafficking (PACT) Act Reporting
- All Tobacco Taxes and Fees
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)