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Cigarette and Tobacco Products Outdoor Advertising Fee
Who is responsible for this fee?
Purchasers of outdoor advertising of cigarettes or tobacco products in Texas pay the fee using Form 69-118, Texas Outdoor Advertising of Cigarettes or Tobacco Products Fee Report (PDF).
Rates
10 percent (.10) of the gross sales price of any outdoor advertising of cigarettes or tobacco products in Texas.
Due Date
Quarterly: 20th day of the month following the end of the calendar quarter.
Penalties and Interest
Penalties
- If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
- If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
Interest
- Past due taxes are charged interest beginning 61 days after the due date.
- To calculate interest on past due taxes, visit Interest Owed and Earned.
Electronic Reporting
No.