Form Ap-175 Texas Application For Non-Retailer Cigarette, Cigar, And/or Tobacco Products Permit Instruction printable pdf download

TEXAS APPLICATION FOR NON-RETAILER

CIGARETTE, CIGAR, AND/OR TOBACCO PRODUCTS PERMIT

CAROLE KEETON RYLANDER • COMPTROLLER OF PUBLIC ACCOUNTS

WHO MUST SUBMIT THIS APPLICATION -You must submit this application if:

• you are a sole owner, partnership, corporation or other organization that intends to do business in Texas; AND

• you intend to wholesale, distribute or store any cigarette, cigar and/or tobacco products.

DEFINITION OF NON-RETAILER

Bonded Agent - any person (sole owner, partnership, corporation, or other organization) who is an agent of a person outside the State of Texas and

receives cigarettes and/or cigars and tobacco products for distribution or delivery to distributors under orders from the person outside the State

of Texas.

Distributor - any person (sole owner, partnership, corporation, or other organization) who:

(a) is authorized to purchase from a manufacturer outside or within Texas, or otherwise brings or causes to be brought into this state, unstamped

cigarettes, for the purpose of making a first sale in this state;

(b) is authorized to stamp cigarette packages or to make a first sale, use or consumption of tobacco products in this state;

(c) ships, transports, imports into this state, acquires, or possesses cigarettes and makes a first sale in this state; or

(d) manufactures or produces cigarettes and/or tobacco products.

Manufacturer - any person (sole owner, partnership, corporation, or other organization) who manufactures and sells cigarettes and/or tobacco

products to a distributor.

Manufacturer’s Representative - any person (sole owner, partnership, corporation, or other organization) who is employed by a manufacturer to sell

or distribute the manufacturer's product.

Wholesaler - Any person (sole owner, partnership, corporation, or other organization), including a manufacturer's representative, who sells or

distributes cigarettes and/or tobacco products in this state for resale, but who is not a distributor.

GENERAL DEFINITIONS

Engaged in Business - You are engaged in business in Texas if you or independent salespersons make sales, leases, or rentals or take orders for

tangible personal property, or deliver tangible personal property, or perform taxable services, or have lease (personal) property, a warehouse,

or other location in Texas; or benefit from a location in Texas of authorized installation, servicing, or repair facilities; or allow a franchisee or licensee

to operate under your trade name if they are required to collect Texas tax.

First Sale - means (a) the first transfer of possession in connection with a purchase, sale, or any exchange for value of cigarettes and/or tobacco

products; (b) the first use or consumption of cigarettes and/or tobacco products in this state; or (c) the loss of cigarettes and/or tobacco products

in this state whether through negligence, theft, or other unaccountable loss.

Penalty and late fee - If you are a distributor, and you have been selling without a permit, you will need to file returns and pay tax, plus applicable

penalty and interest, for the period of time that you have been in business. A $50.00 late fee will be assessed on each existing location that is

not in compliance with permit requirements. OPERATING WITHOUT A VALID PERMIT IS PUNISHABLE BY A FINE OF NOT MORE THAN

$2,000 PER DAY.

Place of Business - means a place (store, office, warehouse, or other location) where cigarettes and/or tobacco products are sold, a place where

cigarettes and/or tobacco products are kept for sale or consumption or are otherwise stored, or a vehicle from which cigarettes and/or tobacco

products are sold.

FOR ASSISTANCE

If you have any questions regarding this application or cigarette, cigar, and/or tobacco products tax, you may contact the Texas State Comptroller’s

office at 1-800-862-2260, toll free, nationwide. The local number in Austin is (512) 463-1693. If you’re calling us from a Telecommunications Device

for the Deaf (TDD), our toll-free number is 1-800-248-4099, or in Austin, (512) 463-4621.

Legal cites: TEX. TAX CODE ANN. CH. 154, CH. 155 and 42 U.S.C.A. sec. 405 (c)(2)(C).

SPECIFIC INSTRUCTIONS

Item 1 - SOLE OWNER - Enter first name, middle initial, and last name.

Item 8 - If you have both a Texas taxpayer number and a Texas vendor

PARTNERSHIP - Enter the legal names of the partners.

identification number, enter only the first eleven digits of the

CORPORATION - Enter the legal name exactly as it is regis-

vendor identification number.

tered with the Secretary of State.

OTHER ORGANIZATION - Enter the title of the organization.

Item 9 - If you check "Other," identify the type of organization. Example:

Social club, Indep. School District, family trust.

Item 2 - Enter the complete mailing address where you want to receive

mail from the Comptroller of Public Accounts.

Item 13 - PARTNERSHIP - Enter the information for ALL partners. If a

NOTE: If you want to receive mail for other taxes at a different

partner is a corporation, enter the federal employer's identifica-

address, attach a letter with the other address(es).

tion (FEI) number instead of the social security number.

CORPORATION OR OTHER ORGANIZATION - Enter the

information for the principal officers (president, vice-president,

secretary, treasurer).

AP-175 (Rev.12-98/4)

Form Ap-175 Texas Application For Non-Retailer Cigarette, Cigar, And/or Tobacco Products Permit Instruction

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