Issue Date:
Revised Date: 2023-02-15

Legal Cites

Object Type

Cash — Tobacco

Origin Date

1935 by the 44th Leg.


Permits for operating as a seller of cigarettes, e-cigarettes, cigars, tobacco or a combination of those products:

  • Bonded agent, $300.
  • Distributor , $200.
  • Wholesaler, $200.
  • Interstate warehouse, $300.
  • Each vehicle, $15.
  • Retailer, $180.

Late fee, in addition to the application fee, $50.

For retailers holding a valid cigarette, cigar, tobacco or a combination permit, the fees for an e-cigarette permit are 1/2 the amount of the full permit fees. 

Civil penalty up to $2,000 per violation is collected under revenue object 3717 Civil Penalties.

Due Date

Permits expire the last day of February of each year, except retailer's permits and e-cigarette permits expire the last day of May each even-numbered year.


Formerly deposited to the Omnibus Tax Clearance Fund No. 0120 and allocated in a similar manner as the cigarette tax to: the General Revenue Fund; GR Account 0064 - State Parks; GR Account 0467 - Texas Recreation and Parks; GR Account 0193 - Foundation School; and the Available School Fund (0002). These dedications were abolished August 31, 1995 per § 403.094, Government Code.

Amended by H.B. 872, 67th Leg., R.S.

Amended by H.B. 72, 68th Leg., 2nd C.S., effective September 1, 1984.

Amended by H.B. 955, S.B. 472, 69th Leg., R.S.

Amended by H.B. 1421, 71st Leg., R.S.

Amended by S.B. 689, 72nd Leg., R.S. Sections 154.112 and 154.113 repealed by S.B. 689.

S.B. 55, 75th Leg. R.S. increased the fees for bonded agents and distributors from $100 to $300 and wholesalers $50 to $200. S.B. 55 created a retailer’s permit fee of $125 for the period of Sept. 1 to Dec. 31, 1999. Beginning Jan. 2000, the fee was $180.

E-cigarette permit fees and civil penalty added by S.B. 248, 87th Leg., R.S.

USAS Values

Appropriation Year 24
Receipt Category 07 – Tobacco
Receipt Type 10 – Business/Professional Fees
Object Group 30 – Revenues
USAS Status A