TEXAS APPLICATION FOR RETAILER
CIGARETTE, CIGAR AND/OR TOBACCO PRODUCTS TAXES PERMIT
SUSAN COMBS • TEXAS 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
• you intend to offer for sale any cigarette, cigar and/or tobacco products;
• you intend to store any cigarette, cigar and/or tobacco products;
• you own the cigars in the humidor and sell them to the public; AND
• you intend to make a delivery sale or ship cigarettes in conjunction with a delivery sale.
DEFINITION OF RETAILER
Any person who –
• engages in the practice of selling cigarettes, cigars and/or tobacco products to consumers and
includes the owner of a coin-operated vending machine and/or vehicle from which these products
Place of business – means a commercial business location where cigarettes, cigars and/or tobacco
• kept for sale or consumption;
• otherwise stored; OR
• a vehicle from which cigarettes, cigars and/or tobacco products are sold.
Commercial business location – means the entire office, plant or area of the business in any one
location owned or leased by the same proprietor where the Lessor allows the space to be used for
business purposes. The location must have regular, posted business hours and cannot be a residence,
a postal box of any type or a unit in a public storage facility (Except for cigars and tobacco products
Manufacturer's Representatives). Use street address and number, city, state and ZIP Code - NOT P.O.
Box or rural route and box number.
Delivery sale – means a sale of cigarettes delivered to a consumer for personal consumption in
this state in which the purchaser submits the order for the sale:
• by means of telephone or other method of voice transmission;
• by using the mail or any other delivery service; or
• through the Internet or another on-line service; or
• the cigarettes are delivered by use of the m