Every entity or person engaged in business in Texas must obtain a Texas Sales and Use Tax Permit by submitting a Texas Application for Texas Sales and Use Tax Permit (Form AP-201). This form may be submitted online at www.comptroller.texas.gov/taxpermit.
Every entity that intends to manufacture, import, wholesale, distribute, or store any cigarette, cigar, and/or tobacco product in Texas must first obtain a Non-Retailer Cigarette, Cigar, and/or Tobacco Products Permit for each place of business by filing the Texas Application for Non-Retailer Cigarette, Cigar, and/or Tobacco Products Permit (Form AP-175) and the corresponding permit fee:
Non-Retailer Permits expire on the last day of February each year and must be renewed annually. Pre-printed renewal packets are mailed to the taxpayer’s mailing address during the second week of November.
Every entity that intends to store or offer for sale any cigarette, cigar, and/or tobacco products, or that owns cigars in a humidor and sells them to the public, must first obtain a Sales and Use Tax Permit by filing a Texas Sales and Use Tax Application (Form AP-201). All retailers must then obtain a Retailer Cigarette, Cigar, and/or Tobacco Products Taxes Permit by filing a Texas Application for Retailer Cigarette, Cigar, and/or Tobacco Products Taxes Permit (Form AP-193) and a permit fee of $180. Retailer permits expire on the last day of May of each even-numbered year. Pre-printed renewal packets are mailed to the taxpayer’s mailing address during the first week of February of each even numbered year.
Each permitted distributor who receives cigars and/or tobacco products for the purpose of making a first sale in Texas must also file, by the last day of each month, the Texas Distributor Monthly Report of Cigar and/or Tobacco Products (Form 69-133), the Class W Worksheet (Form 69-134), the Distributor Report of Interstate Sales of Cigars and Tobacco Products (Form 69-135), and the Distributor Receiving Record of Cigar and Tobacco Products (Form 69-136), along with payment for taxes due.