Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Cash — Tobacco |
| Origin Date: September 1, 1997 by S.B. 55, 75th leg., R.S. |
| Issue Date: 1997-09-01 |
| Revised Date: 2025-09-01 |
A purchaser of advertising shall remit to the Comptroller a fee that is 10% of the gross sales price of any outdoor advertising of cigarettes, e-cigarettes and tobacco products in this state.
Administrative penalty for advertising violation may not exceed $5,000 per day (collected under Revenue Object 3770).
As determined by the Comptroller
S.B. 55 directed fees to new Tobacco Education and Enforcement Education account. The account was not exempted in the funds consolidation bill, H.B. 2948, therefore the fees are deposited to General Revenue Fund 0001.
S.B. 1316, 89th Leg., R.S. added e-cigarettes.
| Appropriation Year | 26 |
|---|---|
| USAS Title | TOBACCO PRODUCT ADVERTISING FEES |
| Receipt Category | 07 – Tobacco |
| Receipt Type | 30 – State Service Fees |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 01 – LICENSES, FEES, FINES, AND PENALTIES |