Form Ap-193 - Texas Application For Retailer Cigarette, Cigar And/or Tobacco Products Taxes Permit Page 2
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4AP-193-2
(Rev.8-11/13)
Additional Information
Each Retail Permit Holder –
• must keep the permit on public display at the place of business for which the permit was issued.
• who has a permit assigned to a vehicle shall post the permit in a conspicuous place on the vehicle.
• who operates a cigarette vending machine shall place a retailer's permit (decal) on the applicable machine.
• must also have an active sales tax permit for each commercial business location from which cigarette/tobacco
products are sold. This includes owners of coin-operated cigarette/tobacco products vending machines and/or
vehicles from which cigarettes, cigars and/or tobacco products are sold and any person who sells cigarettes on
the Internet or by telephone or mail order.
Records –
• Retailers must buy cigarettes and tobacco products from Texas permitted distributors and wholesalers and NOT
from other retailers.
• Retailers must collect, report, and remit sales tax on all sales of cigarettes, cigars and tobacco products monthly,
quarterly or yearly depending on the volume of sales.
Your permit MUST be prominently displayed in your place of business.
Retailer Permits
• Retailer permits are non-transferable and non-assignable.
• New retailer permits are valid from the date of issuance through May 31 of each even numbered year.
• Renewals are valid for two years, beginning June 1 of each even numbered year and expiring on May 31 of each even
numbered year.
Allow a minimum of 16 business days for processing the application.
Permit Fee
• The $180 permit fee for the retailer permit is prorated over a two year permit period.
(Example: June 1, 2006 - May 31, 2008; June 1, 2008 - May 31, 2010, etc.)
• During the last three months of the permit period, the Comptroller may collect the prorated permit fee for the current
permit period and the fee for the next permit period.
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER
EVEN
YEAR
$202.50* $195.00*
187.50* $180.00
$172.50
$165.00
$157.50
$150.00
$142.50
$135.00
*PRORATED
*PRORATED *PRORATED
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER
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
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER
EVEN
YEAR
$37.50
$30.00
$22.50*
$15.00*
$7.50*
• If you have been selling without a permit, a $50 late fee will be assessed on each existing location, vending machine
and/or vehicle that is not in compliance with permit requirements. Operating without a valid permit is a Class A
misdemeanor and is punishable by a fine of not more than $2,000 per day.
For Assistance
Contact the Comptroller's office at (800) 862-2260 or (512) 463-3731, or visit the Comptroller's website at
if you have questions regarding cigarette, cigar and/or tobacco products tax. Receive tax help
via e-mail at tax.help@cpa.state.tx.us. You can also visit a tax specialist at a local field office near you.
All information provided on this form may be disclosed to the public, upon request, under
the Texas Public Information Act, Government Code, Chapter 552.
You have certain rights under Chapters 552 and 559, Texas Government Code, to review, request and correct information we
have on file about you. Contact us at the address or telephone numbers listed on this form.
Mail your completed application with the required permit fee to:
Make check payable to:
Comptroller of Public Accounts
State Comptroller
111 E. 17th St.
Austin, TX 78774-0100
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