Home – philip morris usa
May 3rd, 2014
- Cigarettes
- Smoking & Health Issues
- Ingredients
- Packaging & Advertising Changes
- Tar & Nicotine Numbers
- Regulatory Reporting Requirements
- Marketing Our Cigarettes
- Making Our Cigarettes
- Research & Development
- Fire Standards Compliant Cigarettes
- Protecting Our Brands
- Smokeless Tobacco
- Smokeless Use & Health Issues
- Ingredients
- Packaging & Advertising Changes
- Regulatory Reporting Requirements
- Marketing Our Smokeless Tobacco Products
Cigarette tax
It’s time to renew your Texas Cigarette and/or Cigar/Tobacco Products Retailer Permit for the period of June 1, 2008, through May 31, 2010. You should expect to receive the renewal packet the week of Feburary 11, 2008. Please take the time to review the preprinted information and make any necessary corrections. Use the enclosed supplemental forms to add a new location, vehicle or vending machine. The owner or authorized representative must sign the renewal application where indicated on page 1 to the right of the signature box. Remember to return the entire renewal packet and all supplemental pages along with the payment for the permit fee.
Your permit will expire May 31, 2008. To ensure that you receive your renewal permit prior to the expiration date, return the renewal packet by the due date indicated on page 1 of the renewal, form 69 107 in the due date box.
Just a reminder that you must be current in all tax responsibilities before the permit will be renewed. You cannot legally conduct cigarette, cigar and/or tobacco business activities without an active permit.
If you have any questions regarding the renewal process, e mail us at or call us toll free at (800) 862 2260 or in Austin at (512) 463 1693.
> Notice Cigarette/Roll Your Own (RYO) Cigarette Tobacco Product Special Fee
Effective Sept. 1, 2013, a new law imposes a fee on the sale, use, consumption, or distribution in Texas of certain Cigarette/Roll Your Own (RYO) tobacco products. Visit our new Web page to learn more about this fee.
Permit Fees
Cigarette permits distributors, manufacturers with representation in Texas, and bonded agents $300 per annual permit year from March 1 through last day of February of following year wholesalers $200 per annual permit year from March 1 through last day of February of following year.
Distributors and wholesalers who sell cigarettes and tobacco products must obtain a permit for each vehicle used $15 per annual licensing period.
There is no fee for an importer permit and no fee to register as a manufacturer with no representation in Texas.
Retailers $180 for a two year period of June 1 through May 31 of even numbered years.
Cigarette Fire Safety Standards
Legislation enacted by 80th Texas Legislature in 2007 (HB 2935) created cigarette fire safety standards that became effective Jan. 1, 2009. By Jan. 1, 2010, all cigarettes sold offered for sale given as a sample prize or gift or exchanged in the state must be fire safety compliant. The State Fire Marshal’s Office, Texas Department of Insurance is responsible for administering and enforcing the cigarette fire safety standards. For more information visit the State Fire Marshal’s Web page.
Non retailers include bonded agents, distributors, importers, manufacturers and wholesalers. Non retailer permits expire the last day of February of each year. Pre printed renewal packets are mailed to the taxpayer’s mailing address during the second week of November.
Retailer permits expire 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.
> It’s time to renew the Texas Cigarette, Cigar and/or Tobacco Products Taxes Non Retailer Permit(s) for the period of March 1, 2009, through February 28, 2010. You should receive the renewal packet the week of November 10, 2008. Review and make any necessary corrections. Return all pages of the renewal packet and any other documentation with the applicable permit fee by the “return by date.” The “return by date” allows us time to process the renewal application before the permit expires on February 28, 2009. For questions, e mail us at or call us toll fee at (800) 862 2260 or in Austin at 463 1693.
> Cigarette Delivery Sales
Cigarette purchases made via the Internet, mail or telephone order and delivered to a buyer in Texas must have a Texas cigarette tax stamp affixed to the bottom of the cigarette package.
Cigarette Stamp Orders
Cigarette stamp orders will not be processed on half day or full day holidays. See publication 98 712, Schedule of Non Issuing Days for Cigarette Stamps (PDF, 94KB) for more information.
Please visit our schedule of Comptroller Holidays. Cigarette stamp orders will not be processed on days listed as half day or full day holidays.
> State Tax Holiday Schedule for Cigarette Distributors (PDF, 94 KB)
> Rate Details and Other Information