IPCPR Legislative | Operating Your Business in Texas

Operating Your Business in Texas

texas

Operating Your Business in Texas

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:

 

Bonded Agent                        $300
Distributor                              $300
Manufacturer                         $300
Wholesaler                              $200
Vehicle                                       $15
Importer                                NO 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.

 

Tex. Tax Code § 155.041
Tex. Tax Code § 155.049

 

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.

 

Tex. Tax Code § 155.111

 

Localities may require additional business licenses.

Form AP-201: Texas Application for Texas Sales and Use Tax Application
http://www.window.state.tx.us/taxinfo/taxforms/ap-201.pdf

 

Texas Comptroller of Public Accounts: Cigarette, Cigar, and Tobacco Products Report Forms
http://www.window.state.tx.us/taxinfo/taxforms/69-forms.html

 

Form AP-175: Texas Application for Non-Retailer Cigarette, Cigar and/or Tobacco Products Permit
http://www.window.state.tx.us/taxinfo/taxforms/ap-175.pdf

 

Form AP-201: Texas Sales and Use Tax Application
http://www.window.state.tx.us/taxinfo/taxforms/ap-201.pdf

 

Form AP-193: Texas Application for Retailer Cigarette, Cigar and/or Tobacco Products Permit
http://www.window.state.tx.us/taxinfo/taxforms/ap-193.pdf

 

Form 69-133: Texas Distributor Monthly Report of Cigar and/or Tobacco Products
http://www.window.state.tx.us/taxinfo/taxforms/69-133.pdf

 

Form 69-134: Class W Worksheet
http://www.window.state.tx.us/taxinfo/taxforms/69-134.pdf

 

Form 69-135: Distributor Report of Interstate Sales of Cigars and Tobacco Products
http://www.window.state.tx.us/taxinfo/taxforms/69-135.pdf

 

Form 69-136: Distributor Receiving Record of Cigar and Tobacco Products
http://www.window.state.tx.us/taxinfo/taxforms/69-136.pdf

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