Form AP-175 "Texas Application for Non-retailer Cigarette, Cigar and/or Tobacco Products Permit" - Texas

What Is Form AP-175?

This is a legal form that was released by the Texas Comptroller of Public Accounts - a government authority operating within Texas. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on August 7, 2019;
  • The latest edition provided by the Texas Comptroller of Public Accounts;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form AP-175 by clicking the link below or browse more documents and templates provided by the Texas Comptroller of Public Accounts.

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Texas Application for Non-Retailer Cigarette,
Cigar and/or Tobacco Products Permit
T E X A S C O M P T R O L L E R O F P U B L I C A C C O U N T S
G L E N N H E G A R
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;
• you intend to manufacture, import, wholesale, distribute or store any cigarette, cigar and/or tobacco products; OR
• you intend to make a delivery sale or ship cigarettes in conjunction with a delivery sale.
Definition of Non-Retailer –
Bonded Agent – any person in this state who is a third-party agent of a manufacturer outside this state and who receives cigarettes or tobacco products in interstate
commerce and stores the cigarettes or tobacco products for distribution or delivery to distributors under orders from the manufacturer.
Cigarette distributor – any person who:
(a) is authorized to purchase for the purpose of making a first sale in this state cigarettes in unstamped packages from manufacturers who
distribute cigarettes in this state and to stamp cigarette packages;
(b) ships, transports, imports into this state, acquires or possesses cigarettes and makes a first sale of the cigarettes in this state;
(c) manufactures or produces cigarettes; or
(d) is an importer.
Tobacco products distributor – any person who:
(a) receives untaxed tobacco products for the purpose of making a first sale in this state from a manufacturer either outside or within the state, or brings or causes
to be brought into this state untaxed tobacco products for sale, use or consumption;
(b) manufactures or produces tobacco products; or
(c) is an importer.
Export Warehouse – any person in this state who receives cigarettes or untaxed tobacco products from manufacturers and stores the tobacco products for the pur-
pose of making sales to authorized persons for resale, use or consumption outside the United States.
Importer – any person who ships, transports or imports into this state cigarettes or tobacco products manufactured or produced outside the United States for the purpose
of making a first sale in this state. (An importer must obtain an annual permit from the Comptroller's office for each place of business owned or operated in Texas.
There is no fee required to obtain an importer permit.)
Manufacturer – any person who manufactures, fabricates or assembles cigarettes or tobacco products, or causes or arranges for the manufacture, fabrication or as-
sembly of cigarettes or tobacco products, for sale or distribution.
Manufacturer’s Representative – any person who is employed by a manufacturer to sell or distribute the manufacturer's stamped cigarette packages or tax-paid cigars/
tobacco products.
Wholesaler – Any person, including a manufacturer's representative, who sells or distributes stamped cigarette packages or tax-paid cigars/tobacco products in this
state for resale, but who is not a distributor.
Interstate Warehouse – Any person in this state who receives unstamped cigarettes or untaxed tobacco products from a manufacturer, bonded agent, distributor, or
importer and stores the cigarettes or tobacco products exclusively for an interstate warehouse transaction.
General Definitions –
Customs bonded warehouse – a business location under the jurisdiction of the Federal Government.
Engaged in Business – You are engaged in business in Texas if in relations to cigarettes or tobacco products, engaging by a person, either directly or through a repre-
sentative, in any of the following activities: selling cigarettes or tobacco products in or into this state; using a warehouse or another location to store cigarettes or
tobacco products; or otherwise conducting through a physical presence cigarettes or tobacco products related business in this state.
First Sale – means (a) the first transfer of possession in connection with a purchase, sale or exchange for value of cigarettes or cigars/tobacco products in or into this
state, which includes the sale of cigarettes or tobacco products by a distributor in or outside this state to a distributor, wholesaler or retailer in this state; and a
manufacturer in this state who transfers the cigarettes or tobacco products in this state. First sale does not include the sale of cigarettes or tobacco products by
a manufacturer outside this state to a distributor in this state; or the transfer of cigarettes or tobacco products from a manufacturer outside this state to a bonded
agent in this state; (b) the first use or consumption of cigarettes or cigars/tobacco products in this state; or (c) the loss of cigarettes or cigars/tobacco products in
this state whether through negligence, theft or other 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 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 commercial business location where cigarettes or cigars/tobacco products are sold, kept for sale or consumption or are otherwise stored,
or a vehicle from which cigarettes or cigars/tobacco products are sold or from a vending machine from which cigarettes or tobacco products are sold. The com-
mercial business location where cigarettes are stored or kept cannot be a residence or a unit in a public storage facility (except for cigars and tobacco products
Manufacturer's Representatives).
Delivery Sale – means a sale of cigarettes to a consumer 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
mails or another delivery service. A sale of cigarettes is a delivery sale regardless of whether the seller is located within or outside Texas. A sale of cigarettes not
for personal consumption to a person who is a wholesaler or retailer is not a delivery sale.
Delivery Service – means a person, including the United States Postal Service, that is engaged in the commercial delivery of letters, packages or
other containers.
Shipping Container – means a container in which cigarettes are shipped in connection with a delivery sale.
Shipping Documents – means a bill of lading, air bill, United States Postal Service form or any other document used to evidence the undertaking by a delivery service
to deliver letters, packages or other containers.
Interstate Warehouse Transaction – means the sale or delivery of cigarettes or tobacco products from an interstate warehouse to a person located in another state who
is licensed or permitted by the other state to affix that state’s cigarette stamps or otherwise pay the state’s excise tax on cigarettes or tobacco products as required.
For Assistance –
If you have any questions or need more information regarding this application, the cigarette tax, or the cigars and tobacco products tax, visit the Comptroller’s website
at www.comptroller.texas.gov, or call 800-862-2260 or 512-463-3731.
Specific Instructions
Item 11 – Enter all information relevant to sole ownership. For partnerships, enter
Item 1 –
Sole owner - Enter first name, middle initial and last name.
the information for ALL partners. For corporations or other organizations,
Partnership - Enter the legal names of the partners.
enter the information for the principal officers (president, vice-president,
Corporation/Entity - Enter the legal name exactly as it is registered with
the Secretary of State.
secretary, treasurer). If the applicant does not have a Social Security
Other organization - Enter the title of the organization.
number, enter the individual taxpayer identification number or other
number assigned by the federal government for use when filing federal
Item 2 –
Enter the complete mailing address where you want to receive mail from
income tax returns.
the Comptroller of Public Accounts.
Item 13 – Enter the physical location address (not P.O. Box number or rural route
NOTE: If you want to receive mail for other taxes at a different address,
and box number) for the commercial business location where cigarettes
attach a letter with the other address(es).
or cigars/tobacco products are sold, kept for sale or consumption or are
Item 6 –
If you have both a Texas taxpayer number and a Texas vendor identifica-
otherwise stored. A lease agreement may be requested.
tion number, enter only the first eleven digits of the vendor identification
Item 22 – If you are an importer, enter the permit number(s) issued by the Depart-
number.
ment of Treasury, Alcohol & Tobacco Tax & Trade Bureau under 26 U.S.C.
Chapter 52, to engage in the business of importing tobacco products.
Item 7 –
If you check "Other," identify the type of organization. Example: social
club, independent school district, family trust.
AP-175-1 (Rev.8-21/18)
Texas Application for Non-Retailer Cigarette,
Cigar and/or Tobacco Products Permit
T E X A S C O M P T R O L L E R O F P U B L I C A C C O U N T S
G L E N N H E G A R
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;
• you intend to manufacture, import, wholesale, distribute or store any cigarette, cigar and/or tobacco products; OR
• you intend to make a delivery sale or ship cigarettes in conjunction with a delivery sale.
Definition of Non-Retailer –
Bonded Agent – any person in this state who is a third-party agent of a manufacturer outside this state and who receives cigarettes or tobacco products in interstate
commerce and stores the cigarettes or tobacco products for distribution or delivery to distributors under orders from the manufacturer.
Cigarette distributor – any person who:
(a) is authorized to purchase for the purpose of making a first sale in this state cigarettes in unstamped packages from manufacturers who
distribute cigarettes in this state and to stamp cigarette packages;
(b) ships, transports, imports into this state, acquires or possesses cigarettes and makes a first sale of the cigarettes in this state;
(c) manufactures or produces cigarettes; or
(d) is an importer.
Tobacco products distributor – any person who:
(a) receives untaxed tobacco products for the purpose of making a first sale in this state from a manufacturer either outside or within the state, or brings or causes
to be brought into this state untaxed tobacco products for sale, use or consumption;
(b) manufactures or produces tobacco products; or
(c) is an importer.
Export Warehouse – any person in this state who receives cigarettes or untaxed tobacco products from manufacturers and stores the tobacco products for the pur-
pose of making sales to authorized persons for resale, use or consumption outside the United States.
Importer – any person who ships, transports or imports into this state cigarettes or tobacco products manufactured or produced outside the United States for the purpose
of making a first sale in this state. (An importer must obtain an annual permit from the Comptroller's office for each place of business owned or operated in Texas.
There is no fee required to obtain an importer permit.)
Manufacturer – any person who manufactures, fabricates or assembles cigarettes or tobacco products, or causes or arranges for the manufacture, fabrication or as-
sembly of cigarettes or tobacco products, for sale or distribution.
Manufacturer’s Representative – any person who is employed by a manufacturer to sell or distribute the manufacturer's stamped cigarette packages or tax-paid cigars/
tobacco products.
Wholesaler – Any person, including a manufacturer's representative, who sells or distributes stamped cigarette packages or tax-paid cigars/tobacco products in this
state for resale, but who is not a distributor.
Interstate Warehouse – Any person in this state who receives unstamped cigarettes or untaxed tobacco products from a manufacturer, bonded agent, distributor, or
importer and stores the cigarettes or tobacco products exclusively for an interstate warehouse transaction.
General Definitions –
Customs bonded warehouse – a business location under the jurisdiction of the Federal Government.
Engaged in Business – You are engaged in business in Texas if in relations to cigarettes or tobacco products, engaging by a person, either directly or through a repre-
sentative, in any of the following activities: selling cigarettes or tobacco products in or into this state; using a warehouse or another location to store cigarettes or
tobacco products; or otherwise conducting through a physical presence cigarettes or tobacco products related business in this state.
First Sale – means (a) the first transfer of possession in connection with a purchase, sale or exchange for value of cigarettes or cigars/tobacco products in or into this
state, which includes the sale of cigarettes or tobacco products by a distributor in or outside this state to a distributor, wholesaler or retailer in this state; and a
manufacturer in this state who transfers the cigarettes or tobacco products in this state. First sale does not include the sale of cigarettes or tobacco products by
a manufacturer outside this state to a distributor in this state; or the transfer of cigarettes or tobacco products from a manufacturer outside this state to a bonded
agent in this state; (b) the first use or consumption of cigarettes or cigars/tobacco products in this state; or (c) the loss of cigarettes or cigars/tobacco products in
this state whether through negligence, theft or other 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 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 commercial business location where cigarettes or cigars/tobacco products are sold, kept for sale or consumption or are otherwise stored,
or a vehicle from which cigarettes or cigars/tobacco products are sold or from a vending machine from which cigarettes or tobacco products are sold. The com-
mercial business location where cigarettes are stored or kept cannot be a residence or a unit in a public storage facility (except for cigars and tobacco products
Manufacturer's Representatives).
Delivery Sale – means a sale of cigarettes to a consumer 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
mails or another delivery service. A sale of cigarettes is a delivery sale regardless of whether the seller is located within or outside Texas. A sale of cigarettes not
for personal consumption to a person who is a wholesaler or retailer is not a delivery sale.
Delivery Service – means a person, including the United States Postal Service, that is engaged in the commercial delivery of letters, packages or
other containers.
Shipping Container – means a container in which cigarettes are shipped in connection with a delivery sale.
Shipping Documents – means a bill of lading, air bill, United States Postal Service form or any other document used to evidence the undertaking by a delivery service
to deliver letters, packages or other containers.
Interstate Warehouse Transaction – means the sale or delivery of cigarettes or tobacco products from an interstate warehouse to a person located in another state who
is licensed or permitted by the other state to affix that state’s cigarette stamps or otherwise pay the state’s excise tax on cigarettes or tobacco products as required.
For Assistance –
If you have any questions or need more information regarding this application, the cigarette tax, or the cigars and tobacco products tax, visit the Comptroller’s website
at www.comptroller.texas.gov, or call 800-862-2260 or 512-463-3731.
Specific Instructions
Item 11 – Enter all information relevant to sole ownership. For partnerships, enter
Item 1 –
Sole owner - Enter first name, middle initial and last name.
the information for ALL partners. For corporations or other organizations,
Partnership - Enter the legal names of the partners.
enter the information for the principal officers (president, vice-president,
Corporation/Entity - Enter the legal name exactly as it is registered with
the Secretary of State.
secretary, treasurer). If the applicant does not have a Social Security
Other organization - Enter the title of the organization.
number, enter the individual taxpayer identification number or other
number assigned by the federal government for use when filing federal
Item 2 –
Enter the complete mailing address where you want to receive mail from
income tax returns.
the Comptroller of Public Accounts.
Item 13 – Enter the physical location address (not P.O. Box number or rural route
NOTE: If you want to receive mail for other taxes at a different address,
and box number) for the commercial business location where cigarettes
attach a letter with the other address(es).
or cigars/tobacco products are sold, kept for sale or consumption or are
Item 6 –
If you have both a Texas taxpayer number and a Texas vendor identifica-
otherwise stored. A lease agreement may be requested.
tion number, enter only the first eleven digits of the vendor identification
Item 22 – If you are an importer, enter the permit number(s) issued by the Depart-
number.
ment of Treasury, Alcohol & Tobacco Tax & Trade Bureau under 26 U.S.C.
Chapter 52, to engage in the business of importing tobacco products.
Item 7 –
If you check "Other," identify the type of organization. Example: social
club, independent school district, family trust.
AP-175-1 (Rev.8-21/18)
AP-175-2
PRINT FORM
CLEAR FORM
(Rev.8-21/18)
Texas Application for Non-Retailer
Cigarette, Cigar and/or
• Type or print.
• Do NOT write in shaded areas.
Tobacco Products Permit
Page 1
1. Legal name of owner (Sole owner or partners, first name, middle initial and last name; corporation or other name)
2. Mailing address (Street and number, P.O. Box or rural route and box number)
City
State
ZIP code
County
Area code
Number
3. Enter the daytime phone number of the person
primarily responsible for filing tax returns. .................................................................................
4. Business E-mail address ..............................................................................................................
5. Enter your Federal Employer Identification Number (FEIN), if any,
1
assigned by the United States Internal Revenue Service. .........................................................
3
6. If you are incorporating an existing business,
enter the taxpayer number of the existing business. .........................................................................
7. Enter your taxpayer number for reporting any Texas tax OR your Texas vendor
identification number if you now have or have ever had one. ...........................................................
8. Indicate how your business is owned.
1 - Sole owner
2 - Partnership
3 - Texas corporation/LLC
7 - Limited partnership
6 - Foreign corporation/LLC
4 - Other (explain)
File number
File date (month, day, year)
9. If your business is a Texas entity,
enter the file number and date. ...................................................................
10. If your business is not a Texas entity, enter home state, file number, Texas registration number and date.
Home state
File number
Texas registration number
Registration date (month, day, year)
Home state
Identification number
11. If your business is a limited partnership,
enter the home state and identification number .......................................................
12. Complete for sole owners, general partners or principal officers of your business. (Attach additional sheets, if necessary.)
Name (first, middle initial, last)
Social Security or Individual Taxpayer Identification Number
Driver license number
State
Phone (Area code and number)
Home address (Street and number, city, state, ZIP code)
Sex ......
M
F
Percent of ownership or
Has this person ever been convicted
Date of birth (month, day, year)
Race
Corporate stock held ...
%
of a felony in any state? .......
YES
NO
Position (Check all applicable boxes.)
Sole owner
Partner
Director
Officer
Corporate stockholder
Other (specify)
Name (first, middle initial, last)
Social Security or Individual Taxpayer Identification Number
Driver license number
State
Phone (Area code and number)
Home address (Street and number, city, state, ZIP code)
Sex ......
M
F
Percent of ownership or
Has this person ever been convicted
Date of birth (month, day, year)
Race
Corporate stock held ...
%
of a felony in any state? .......
YES
NO
Position (Check all applicable boxes.)
Sole owner
Partner
Director
Officer
Corporate stockholder
Other (specify)
Federal Privacy Act
Disclosure of your Social Security number is required and authorized under law, for the purpose of tax administration and identification of any individual affected by applicable law. 42 U.S.C.
§405(c)(2)(C)(i); Tex. Govt. Code §§403.011 and 403.078. Release of information on this form in response to a public information request will be governed by the Public Information Act, Chapter
552, Government Code, and applicable federal law.
Under Ch. 559, Government Code, you are entitled to review, request and correct information we have on file about you, with limited exceptions in accordance with Ch. 552, Government Code.
To request information for review or to request error correction, contact us at the address or phone number listed on this form.
AP-175-3
(Rev.8-21/18)
Texas Application for Non-Retailer
Cigarette, Cigar and/or
• Type or print.
• Do NOT write in shaded areas.
Tobacco Products Permit
Page 2
13. Legal name of owner (same as Item 1)
14. Business location name
Business location address where cigarettes or cigars/tobacco products are sold, kept for sale or consumption or are otherwise stored.
Address must be a commercial location. Public storage units, rural routes or P.O. Boxes are not allowed.
City
State
ZIP code
County
15. Enter the daytime phone
Area code
Number
number of the person primarily
responsible for the business
16. Is this location inside the city limits? ...........................................................................................................
YES
NO
17. Is this location a customs bonded warehouse? ..........................................................................................
YES
NO
If "YES," please explain.
18. Describe the nature of your business at this location. (Use additional sheets, if necessary.)
19. What is the first business date that this business location will
month
day
year
conduct sales of cigarettes, cigars and/or tobacco products? ..........................................
20. Are you planning to sell cigarettes over the Internet/mail order? ..............................................................
YES
NO
If "YES," please provide your email or Web page address:
NOTE: State law requires all Internet and mail order cigarette sellers planning to deliver cigarettes to a purchaser in Texas
to register their business with the state and collect all applicable state taxes and remit them to the Comptroller's office.
21. Indicate the permit type needed for cigarettes:
Manufacturer
Wholesaler
Distributor
Bonded agent
Importer
Export Warehouse
Interstate Warehouse
22. Indicate the permit type needed for other tobacco products:
Manufacturer
Wholesaler
Distributor
Bonded agent
Importer
Export Warehouse
Interstate Warehouse
23. Provide your current Dept. of Treasury, Alcohol & Tobacco Tax & Trade Bureau (T.T.B.) permit number(s) for cigarette and/or tobacco products:
24. Will you store unstamped cigarettes and/or tax-unpaid tobacco products for which tax is due? ..............
YES
NO
If "YES," for whom will you store unstamped cigarettes and/or tax-unpaid tobacco products? (Use additional sheets, if necessary):
25. Indicate how your company will handle sample complimentary products:
Manufacturer will stamp all complimentary cigarettes.
Manufacturer will ship to a licensed distributor who will stamp or pay the tax.
Manufacturer will pay the tax directly to the State of Texas
Not applicable: Federal military/Native American Reservation sales.
for complimentary tobacco products.
26. Will you stamp cigarettes in Texas with another state's stamp? .................................................................
YES
NO
If "YES," please list the other states:
27. Will you sell cigarettes, cigars and/or tobacco products from a motor vehicle? .........................................
YES
NO
If "YES," please complete the following (Use additional sheets or complete Form 69-122, if necessary.):
YEAR
MAKE
MODEL
LICENSE PLATE NO.
STATE
MOTOR VEHICLE ID NUMBER IN-SERVICE DATE
28. If your place of business is a vehicle, where will business records for the vehicle(s) listed above be maintained? (Use street address or directions,
city, state and ZIP code - NOT P.O. Box, rural route or public storage.) — Must be a commercial location.
29. Will you sell or store cigarettes, cigars and/or tobacco products at the location
where the records will be kept? ..................................................................................................................
YES
NO
AP-175-4
(Rev.8-21/18)
Texas Application for Non-Retailer
Cigarette, Cigar and/or
• Type or print.
• Do NOT write in shaded areas.
Tobacco Products Permit
Page 3
30. Legal name of owner (same as Item 1)
f you purchased an existing business or business assets, complete Items 31-34; otherwise, skip to Item 35.
I
31. Enter the former owner's trade name. If known, enter the former owner's Texas taxpayer number.
Trade name
Taxpayer number of former owner
OF
NR
32. Enter the former owner's legal name. If known, enter the former owner's telephone number.
Legal name of former owner
Phone (Area code and number)
Former owner is
Active
Address of former owner (Street and number, city, state, ZIP code)
OOB
33. Check each of the following items you purchased. (This includes the value of stock exchanged for assets.)
Inventory
Corporate stock
Equipment
Real estate
Other assets
34. Enter the purchase price of the business or assets purchased and the date of purchase.
Purchase price
Date of purchase (month, day, year)
The sole owner, all general partners, corporation president, vice-president, secretary or treasurer or an
Date of application (month, day, year)
authorized representative must sign this application. Representative must submit a written power of attorney
with application. (Attach additional sheets, if necessary.)
35. I (We) declare that the information in this document and any attachments is true and correct to the best of my (our) knowledge and belief.
Type or print name and title of sole owner, partner or officer
Sole owner, partner or officer
Type or print name and title of partner or officer
Partner or officer
Type or print name and title of partner or officer
Partner or officer
Your permit must be prominently displayed in your place of business.
All information provided on this form may be disclosed to the public, upon request, under the
Texas Public Information Act, Government Code, Chapter 552.
WARNING. You may be required to obtain an additional permit or license from the State of Texas or from a local governmental en-
tity to conduct business. A listing of links relating to acquiring licenses, permits, and registrations from the State of Texas is avail-
able online at http://www.Texas.gov. You may also want to contact the municipality and county in which you will conduct business
to determine any local governmental requirements.
Non-Retailer Permit Fees
(Cigarette and/or Tobacco Products Permits expire the last day of February each year.)
PERMIT TYPE
ANN. FEE
MAR.
APR.
MAY
JUNE
JULY
AUG.
SEPT.
OCT.
NOV.
DEC.*
JAN.*
FEB.*
Bonded agent
$300.00
$300.00
$275.00
$250.00
$225.00
$200.00
$175.00
$150.00
$125.00
$100.00
$75.00
$50.00
$25.00
Distributor
300.00
300.00
275.00
250.00
225.00
200.00
175.00
150.00
125.00
100.00
75.00
50.00
25.00
Manufacturer
300.00
300.00
275.00
250.00
225.00
200.00
175.00
150.00
125.00
100.00
75.00
50.00
25.00
Wholesaler
200.00
200.00
183.33
166.67
150.00
133.33
116.67
100.00
83.33
66.67
50.00
33.33
16.67
Vehicle
15.00
15.00
13.75
12.50
11.25
10.00
8.75
7.50
6.25
5.00
3.75
2.50
1.25
Importer
NO FEE
NO FEE
NO FEE
NO FEE
NO FEE
NO FEE
NO FEE
NO FEE
NO FEE
NO FEE
NO FEE
NO FEE
NO FEE
Export Warehouse
NO FEE
NO FEE
NO FEE
NO FEE
NO FEE
NO FEE
NO FEE
NO FEE
NO FEE
NO FEE
NO FEE
NO FEE
NO FEE
Interstate Warehouse
300.00
300.00
275.00
250.00
225.00
200.00
175.00
150.00
125.00
100.00
75.00
50.00
25.00
A vehicle permit can only be purchased in addition to a Distributor, Manufacturer or Wholesaler permit. The vehicle permit fees listed above reflect the amount due per vehicle.
* During the last three months of the permit period, the Comptroller may collect the prorated fee for the current period and the fee for the next period. Add the amount in the "An-
nual Fee" column to the prorated amount for the applicable month. (i.e., January fee is $50.00 + annual fee of $300.00 = $350.00.)
A $50 late fee will be assessed on each existing location that is not in compliance with permit requirements. Tex. Tax Code Ann. Ch. 154 and/or Ch. 155.
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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