E-Cigarette Retailer Permit

Who Must Apply For a Permit?

Retailers who intend to sell, store, or make a delivery sale of e-cigarette products to consumers in Texas must apply for an e-cigarette retailer permit online through the Webfile system or by submitting Form AP-242, Texas Application for E-Cigarette Retailer Permit (PDF). This includes owners of vehicles from which e-cigarette products are sold and any person who sells e-cigarettes on the internet or by telephone or mail order.

A retailer must have an active Texas sales tax permit for each place of business.

A place of business is

a location where e-cigarettes are sold;
a location where e-cigarettes are kept for sale or consumption or stored; or
a vehicle from which e-cigarettes are sold.

Neither a residence nor a public storage unit qualifies as a place of business.

A permit will not be issued until the application and fee are received by the Comptroller’s office. See the permit fee schedule below.

Retailer Permit Fee Schedule

For retailers who do not have a cigarette, cigar and/or tobacco permit, the e-cigarette retailer permit fee is $180 prorated over a two-year period of June 1 through May 31 of even-numbered years (see Permit Fee Table One). Retailer permits expire May 31 of even numbered years and may be renewed for $180. The retailer permit fee is non-refundable and non-transferable.

During the last three months of the permit period, the Comptroller’s office may collect the prorated permit fee for the permit period plus the fee for the next two-year period.

For retailers who have a cigarette, cigar and/or tobacco permit, the two-year retailer permit fee is $90. (see Permit Fee Table Two)

Permit Fee Table One

If, at the time of application, the applicant does not hold a valid cigarette, cigar and /or tobacco retailer permit for the same business location, use Permit Fee Table One below to calculate the permit fee due.

Permit Fee Table One
	January	February	March	April	May	June	July	August	September	October	November	December
EVEN YEAR			$202.50* *PRORATED	$195.00* *PRORATED	187.50* *PRORATED	$180.00	$172.50	$165.00	$157.50	$150.00	$142.50	$135.00
ODD YEAR	$127.50	$120.00	$112.50	$105.00	$97.50	$90.00	$82.50	$75.00	$67.50	$60.00	$52.50	$45.00
EVEN YEAR	$37.50	$30.00	$22.50*	$15.00*	$7.50*

Permit Fee Table Two

If, at the time of application, the applicant holds a valid cigarette, cigar and/or tobacco retailer permit for the same business location, use Permit Fee Table Two below to calculate the permit fee due.

Permit Fee Table Two
	January	February	March	April	May	June	July	August	September	October	November	December
EVEN YEAR			$101.25* *PRORATED	$97.50* *PRORATED	$93.75* *PRORATED	$90.00	$86.25	$82.50	$78.75	$75.00	$71.25	$67.50
ODD YEAR	$63.75	$60.00	$56.25	$52.50	$48.75	$45.00	$41.25	$37.50	$33.75	$30.00	$26.25	$22.50
EVEN YEAR	$18.75	$15.00	$11.25	$7.50	$3.75

Penalty for Violations

A retailer selling e-cigarette products without a permit may forfeit a penalty of up to $2,000 and could face criminal charges. Each day of operating without a permit is a separate violation per Health and Safety Code Section 147.0151, E-Cigarette Retailer Permits: Penalties.

Additional Resources

Need Help?

Email Tax Help
Call 800-862-2260
Visit one of our local field offices
Other Helpful Comptroller's Office Numbers
- Permits (in Austin): 512-463-3731
- Texas Tobacco Hotline: 800-345-8647 (to report violations or to request compliance information)

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