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  • Cigar and Tobacco Products Tax - comptroller.texas.gov

    A permit holder who receives cigars and tobacco products for the purpose of making a first sale in this state. In addition to submitting Form AP-193, Texas Application for Retailer Cigarette, Cigar andor Tobacco Products Taxes Permit (PDF) , a retailer must have an active sales tax permit ( Form AP-201, Texas Application (PDF) ) for each
    https://comptroller.texas.gov/taxes/tobacco/cigar-tobacco....

  • 2019 Texas tobacco use fact sheet - Truth Initiative

    The minimum age to purchase tobacco products in Texas is 21. In December 2019, the United States adopted a law raising the federal minimum age of sale of all tobacco products to 21, effective immediately. Minors are prohibited from buying alternative nicotine products, including e-cigarettes. 6
    https://truthinitiative.org/research-resources/smoking-reg...


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  • Texas Tobacco Laws

    Texas Tobacco Law and Retailers Other requirements: Vending machines are restricted to establishments not accessible to minors under 18 years of age. Giveaways of free samples and coupons to anyone under 18 is prohibited. Sales of cigarettes of less than 20 per package are prohibited.
    https://www.dshs.texas.gov/region1/documents/tmp-TexasToba...

  • Texas Health and Safety Code 161.084 FindLaw

    Sale or provision of cigarettes, e-cigarettes, or tobacco products to a person under 21 years of age is prohibited by law. upon conviction, a class c misdemeanor, including a fine of up to $500, may be imposed. violations may be reported to the texas comptroller's office by calling (insert toll-free telephone number).
    https://codes.findlaw.com/tx/health-and-safety-code/health...

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  • Texas Cigarette, Cigar and Tobacco Products Report Forms

    69-134, Texas Distributor Monthly Report of Tobacco Products - Class W Worksheet for periods on or after Sept. 1, 2017 (PDF) 69-135, Distributor Report of Interstate Sales of Cigars and Tobacco Products (PDF) 69-136, Distributor Receiving Record of Cigar and Tobacco Products (PDF) 69-140, Texas Cigarette E-Cigarette Delivery Sales Report (PDF)
    https://comptroller.texas.gov/taxes/tobacco/forms

  • Underage Smoking Provisions Regulatory Information

    Illegal Sales to Minors: 800-531-5441, ext. 3-3731 Permits (in Austin): 512-463-3731 Texas Tobacco Hotline: 800-345-8647 (to report violations or to request compliance information)
    https://comptroller.texas.gov/taxes/tobacco/regulatory.php

  • Tobacco Taxes and Fees - Home Comptroller.Texas.Gov

    Index of Texas tobacco taxes and fees.). Texas Taxes. Sales Tax the Texas Legislature passed House Bill 855, which requires state agencies to publish a list
    https://comptroller.texas.gov/taxes/tobacco

  • Sales and Use Tax - Home Comptroller.Texas.Gov

    Texas imposes a 6.25 percent state sales and use tax on all retail sales, leases and rentals of most goods, as well as taxable services.Local taxing jurisdictions (cities, counties, special purpose districts and transit authorities) can also impose up to 2 percent sales and use tax for a maximum combined rate of 8.25 percent.
    https://comptroller.texas.gov/taxes/sales


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