Form 69-122 - Vehicle Inventory Supplement For Cigarette, Cigar And Tobacco Products Permit Page 2
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269-122 (Back)
INSTRUCTIONS FOR VEHICLE INVENTORY SUPPLEMENT FOR
(Rev.7-09/3)
CIGARETTE, CIGAR AND/OR TOBACCO PRODUCTS PERMIT
WHO MUST SUBMIT THIS SUPPLEMENT – You must submit this supplement if:
•
you currently have an active retailer or non-retailer cigarette, cigar and/or tobacco products permit and
• you have acquired a new vehicle or are replacing an old vehicle from which cigarettes, cigars and/or tobacco product sales will
take place.
DEFINITIONS:
In-Service Date – the date that the vehicle is displayed for sales of cigarettes, cigars and/or tobacco products.
Place of Business – means a commercial business location where cigarettes, cigars and/or tobacco products are sold; kept for sale or
consumption, or are otherwise stored; or a vehicle from which cigarettes, cigars and/or tobacco products are sold. The place of business
cannot be a residence.
Storage – means the business location where cigarettes, cigars and/or tobacco products are stored or kept. You must store business
records at your designated permitted place of business. A residence or a unit in a public storage facility CANNOT be used for such storage.
(Except for cigars and tobacco products Manufacturer’s Representatives.)
Commercial 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.
Late Fee – If you have been selling without a permit, a $50 late fee will be assessed on each vehicle that is not in compliance with permit
requirements. OPERATING WITHOUT A VALID PERMIT IS PUNISHABLE BY A FINE OF NOT MORE THAN $2000 PER DAY.
PERMIT AND FEE INFORMATION FOR RETAILERS AND NON-RETAILERS:
Cigarettes, cigars and/or tobacco products may NOT be sold until you have received the appropriate permit. A permit will NOT be issued
until payment is received by the Comptroller. If you sell cigarette, cigar and/or tobacco products without a permit, you may forfeit a
penalty of up to $2000 and could possibly have criminal charges filed against you. Each day of operating without a permit is a separate
violation. (Sections 154.501 and 155.201).
*During the last three months of the permit period, the Comptroller may collect the prorated permit fee for the current period
AND fee for the next permit period.
RETAILER PERMIT FEE SCHEDULE: The permit period for a Cigarette, Cigar and/or Tobacco Products RETAILER begins June 1 and
expires on May 31 of each even-numbered year. It is renewed every two years. The permit fee is $180 per biennium and is prorated over
the two-year permit period.
PERMIT MONTH
JUNE
JULY
AUG.
SEPT.
OCT.
NOV.
DEC.
JAN.
FEB.
MAR.*
APR.*
MAY*
1st Year Fee
$180.00 $172.50 $165.00 $157.50 $150.00 $142.50 $135.00 $127.50 $120.00 $112.50 $105.00
$97.50
2nd Year Fee
90.00
82.50
75.00
67.50
60.00
52.50
45.00
37.50
30.00
22.50
15.00
7.50
Prorated Fee*
202.50*
195.00* 187.50*
NON-RETAILER PERMIT FEE SCHEDULE: The permit period for a Cigarette, Cigar and/or Tobacco Products NON-RETAILER is
March 1 through the last day of February, and is renewed every year. The permit fee is $15 per year and is prorated over the one year
permit period.
A vehicle permit can only be purchased in addition to a Distributor, Manufacturer or Wholesaler permit. The vehicle
permit fees listed below reflect the amount due per vehicle.
PERMIT MONTH
MAR
APR.
MAY
JUNE
JULY
AUG.
SEPT.
OCT.
NOV.
DEC.*
JAN.*
FEB.*
Vehicle Fee
15.00
13.75
12.50
11.25
10.00
8.75
7.50
6.25
5.00
3.75
2.50
1.25
Prorated Fee*
18.75* 17.50*
16.25*
FOR ASSISTANCE:
If you have any questions regarding the completion of this form or cigarette, cigar and/or tobacco products tax, you may contact the Texas
State Comptroller’s office at (800) 862-2260 or (512) 463-3731. You can also visit our website at
Legal cites: TEX. TAX CODE ANN. CH. 154 and CH. 155 and 42 U.S.C. sec. 405(c) (2) (C).
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