The Texas Application for Non-Retailer Cigarette, Cigar and/or Tobacco Products Permit, commonly referred to as the Texas AP 175 form, is a crucial document for businesses engaged in the manufacture, importation, or distribution of tobacco products in Texas. This application is mandatory for any sole owner, partnership, corporation, or organization planning to operate within the state and involves specific compliance requirements. Understanding the details of this form is essential for ensuring that your business adheres to state regulations and avoids potential penalties.
The Texas Application for Non-Retailer Cigarette, Cigar, and/or Tobacco Products Permit, commonly referred to as the AP-175 form, serves as a crucial document for businesses intending to engage in the manufacturing, importing, wholesaling, or distributing of tobacco products in Texas. This form is essential for various entities, including sole proprietors, partnerships, and corporations, all of whom must comply with state regulations if they plan to conduct business involving cigarettes, cigars, or other tobacco products. Notably, the application is required for those who wish to make delivery sales or ship these products directly to consumers. The AP-175 form outlines specific definitions, such as "bonded agent" and "distributor," which clarify the roles of different stakeholders in the tobacco industry. It also highlights the importance of having a valid permit, as operating without one can lead to significant penalties, including fines and late fees. Moreover, the form provides detailed instructions for applicants, ensuring that they supply accurate information regarding their business structure, ownership, and operational details. Understanding the nuances of this application is vital for compliance and successful business operations within the state of Texas.
Texas Application for Non-Retailer Cigarette,
Cigar and/or Tobacco Products Permit
Who Must Submit This Application – You must submit this application if:
•you are a sole owner, partnership, corporation or other organization that intends to do business in Texas;
•you intend to manufacture, import, wholesale, distribute or store any cigarette, cigar and/or tobacco products; AND
•you intend to make a delivery sale or ship cigarettes in conjunction with a delivery sale.
Definition of Non-Retailer –
Bonded Agent – any person in this state who is an agent of a person outside this state and receives cigarettes or cigars/tobacco products in interstate commerce and stores the cigarettes or cigars/tobacco products for distribution or delivery to distributors under orders from the person outside this state.
Cigarette distributor – any person who:
(a)is authorized to purchase for the purpose of making a first sale in this state cigarettes in unstamped packages from manufacturers who distribute cigarettes in this state and to stamp cigarette packages;
(b)ships, transports, imports into this state, acquires or possesses cigarettes and makes a first sale of the cigarettes in this state;
(c)manufactures or produces cigarettes; or
(d)is an importer or import broker.
Tobacco products distributor – any person who:
(a)receives tobacco products for the purpose of making a first sale in this state from a manufacturer either outside or within the state, or brings or causes to be brought into this state, tobacco products for sale, use or consumption;
(b)manufactures or produces tobacco products; or
(c)is an importer or import broker.
Importer – any person who ships, transports or imports into this state cigarettes or tobacco products manufactured or produced outside the United States for the purpose of making a first sale in this state. (An importer must obtain an annual permit from the Comptroller's office for each place of business owned or operated in Texas. There is no fee required to obtain an importer permit.)
Manufacturer – any person who manufactures or produces and sells cigarettes or tobacco products to a distributor.
Manufacturer’s Representative – any person who is employed by a manufacturer to sell or distribute the manufacturer's stamped cigarette packages or tax- paid cigars/tobacco products.
Wholesaler – Any person, including a manufacturer's representative, who sells or distributes stamped cigarette packages or tax-paid cigars/tobacco products in this state for resale, but who is not a distributor.
General Definitions –
Customs bonded warehouse – a business location under the jurisdiction of the Federal Government.
Engaged in Business – You are engaged in business in Texas if you or independent salespersons make sales, leases or rentals, or take orders for tangible personal property, or deliver tangible personal property, or perform taxable services, or have lease (personal) property, a warehouse or other location in Texas; or benefit from a location in Texas of authorized installation, servicing or repair facilities; or allow a franchisee or licensee to operate under your trade name if they are required to collect Texas tax.
First Sale – means (a) the first transfer of possession in connection with a purchase, sale or exchange for value of cigarettes or cigars/tobacco products in intrastate commerce; (b) the first use or consumption of cigarettes or cigars/tobacco products in this state; or (c) the loss of cigarettes or cigars/tobacco products in this state whether through negligence, theft or other loss.
Penalty and late fee – If you are a distributor, and you have been selling without a permit, you will need to file returns and pay tax, plus applicable penalty and interest, for the period of time that you have been in business. A $50 late fee will be assessed on each existing location that is not in compliance with permit requirements. Operating without a valid permit is punishable by a fine of not more than $2,000 per day.
Place of Business – means a commercial business location where cigarettes or cigars/tobacco products are sold, kept for sale or consumption or are otherwise stored, or a vehicle from which cigarettes or cigars/tobacco products are sold. The commercial business location where cigarettes are stored or kept cannot be a residence or a unit in a public storage facility (except for cigars and tobacco products Manufacturer's Representatives).
Delivery Sale – means a sale of cigarettes to a consumer in this state in which the purchaser submits the order for the sale by means of telephone or other method of voice transmission, by using the mail or any other delivery service, or through the Internet or another on-line service, or the cigarettes are delivered by use of the mails or another delivery service. A sale of cigarettes is a delivery sale regardless of whether the seller is located within or outside Texas. A sale of cigarettes not for personal consumption to a person who is a wholesaler or retailer is not a delivery sale.
Delivery Service – means a person, including the United States Postal Service, that is engaged in the commercial delivery of letters, packages or other containers.
Shipping Container – means a container in which cigarettes are shipped in connection with a delivery sale.
Shipping Documents – means a bill of lading, air bill, United States Postal Service form or any other document used to evidence the undertaking by a delivery service to deliver letters, packages or other containers.
For Assistance –
If you have any questions or need more information regarding this application, the cigarette tax, or the cigars and tobacco products tax, visit the Comptroller’s website at www.window.state.tx.us or call 1-800-862-2260 or 512-463-3731.
Specific Instructions
Item 1 – Sole owner - Enter first name, middle initial and last name. Partnership - Enter the legal names of the partners. Corporation/Entity - Enter the legal name exactly as it is registered with the Secretary of State.
Other organization - Enter the title of the organization.
Item 2 – Enter the complete mailing address where you want to receive mail from the Comptroller of Public Accounts.
NOTE: If you want to receive mail for other taxes at a different address, attach a letter with the other address(es).
Item 6 – If you have both a Texas taxpayer number and a Texas vendor identification number, enter only the first eleven digits of the vendor identification number.
Item 7 – If you check "Other," identify the type of organization. Example: social club, independent school district, family trust.
Item 11 – Enter all information relevant to sole ownership. For partnerships, enter the information for ALL partners. For corporations or other organizations, enter the information for the principal officers (presi- dent, vice-president, secretary, treasurer). If the applicant does not have a Social Security number, enter the individual taxpayer identification number or other number assigned by the federal government for use when filing federal income tax returns.
Item 13 – Enter the physical location address (not P.O. Box number or rural route and box number) for the commercial business location where cigarettes or cigars/tobacco products are sold, kept for sale or consumption or are otherwise stored. A lease agreement may be requested.
Item 22 – If you are an importer, enter the permit number(s) issued by the Department of Treasury, Alcohol & Tobacco Tax & Trade Bureau under 26 U.S.C. Chapter 52, to engage in the business of importing tobacco products.
AP-175-1 (Rev.2-13/15)
TAXPAYER INFORMATION
OWNERSHIP INFORMATION
AP-175-2 (Rev.2-13/15)
Texas Application for Non-Retailer
Cigarette, Cigar and/or
• Type or print.
• Do NOT write in shaded areas.
Tobacco Products Permit
Page 1
1.Legal name of owner (sole owner or partners, first name, middle initial and last name; corporation or other name)
•
2.Mailing address (street and number, P.O. Box or rural route and box number)
City
State
ZIP code
County
3.
Enter the daytime phone number of the person
Area code
Number
primarily responsible for filing tax returns
4.
Enter your Federal Employer Identification (FEI) Number, if any,
1
assigned by the United States Internal Revenue Service
3
5.If you are incorporating an existing business,
enter the taxpayer number of the existing business. .........................................................................
6.Enter your taxpayer number for reporting any Texas tax OR your Texas vendor
identification number if you now have or have ever had one. ...........................................................
7.
Indicate how your business is owned.
1 - Sole owner
2 - Partnership
3 - Texas corporation/LLC
7 - Limited partnership
6 - Foreign corporation/LLC
4 - Other (explain)
8.
If your business is a Texas entity,
File number
File date (month, day, year)
. ...................................................................enter the file number and date
9. If your business is not a Texas entity, enter home state, file number, Texas registration number and date.
Home state
Texas registration number
Registration date (month, day, year)
10. If your business is a limited partnership,
Identification number
.......................................................enter the home state and identification number
11. Complete for sole owners, general partners or principal officers of your business. (Attach additional sheets, if necessary.)
Name (first, middle initial, last)
Social Security or individual taxpayer identification number
Driver license number
Phone (area code and number)
Home address (street and number, city, state, ZIP code)
Sex
M
F
Date of birth (month, day, year)
Race
Percent of ownership or
Has this person ever been convicted
Corporate stock held ...
%
of a felony in any state?
YES
NO
Position (Check all applicable boxes.)
Sole owner
Partner
Director
Officer
Corporate stockholder
Other (specify)
Federal Privacy Act
Disclosure of your Social Security number is required and authorized under law, for the purpose of tax administration and identification of any individual affected by applicable law. 42 U.S.C. §405(c)(2)(C)(i); Tex. Govt. Code §§403.011 and 403.078. Release of information on this form in response to a public information request will be governed by the Public Information Act, Chapter 552, Government Code, and applicable federal law.
Under Ch. 559, Government Code, you are entitled to review, request and correct information we have on file about you, with limited exceptions in accordance with Ch. 552, Government Code. To request information for review or to request error correction, contact us at the address or phone number listed on this form.
AP-175-3 (Rev.2-13/15)
Page 2
12. Legal name of owner (same as Item 1)
BUSINESS LOCATION
13. Business location name
Business location address where cigarettes or cigars/tobacco products are sold, kept for sale or consumption or are otherwise stored. Address must be a commercial location. Public storage units, rural routes or P.O. Boxes are not allowed.
14. Enter the daytime phone
number of the person primarily •
responsible for the business
15.
Is this location inside the city limits?
16.
Is this location a customs bonded warehouse?
If "YES," please explain.
For Comptroller Use Only
Job name
MISCAPP
00991
8 8
Reference No.
TAX RESPONSIBILITY
17. Describe the nature of your business at this location. (Use additional sheets, if necessary.)
18.
What is the first business date that this business location will
month
day
year
conduct sales of cigarettes, cigars and/or tobacco products?
19.
Are you planning to sell cigarettes over the Internet/mail order?
If "YES," please provide your email or Web page address:
NOTE: State law requires all Internet and mail order cigarette sellers planning to deliver cigarettes to a purchaser in Texas to register their business with the state and collect all applicable state taxes and remit them to the Comptroller's office.
20.
Indicate the permit type needed for cigarettes:
Manufacturer
Wholesaler
Distributor
Bonded agent
Importer
21.
Indicate the permit type needed for other tobacco products:
22.
Provide your current Dept. of Treasury, Alcohol & Tobacco Tax & Trade Bureau (T.T.B.) permit number(s) for cigarette and/or tobacco products:
23.
Will you store unstamped cigarettes and/or tax-unpaid tobacco products for which tax is due?
If "YES," for whom will you store unstamped cigarettes and/or tax-unpaid tobacco products? (Use additional sheets, if necessary):
24.
Indicate how your company will handle sample complimentary products:
Manufacturer will stamp all complimentary cigarettes.
Manufacturer will ship to a licensed distributor who will stamp or pay the tax.
Manufacturer will pay the tax directly to the State of Texas
Not applicable: Federal military/Native American Reservation sales
for complimentary tobacco products.
25.
Will you stamp cigarettes in Texas with another state's stamp?
If "YES," please list the other states:
26.
Will you sell cigarettes, cigars and/or tobacco products from a motor vehicle?
If "YES," please complete the following (Use additional sheets or complete Form 69-122, if necessary.):
YEAR
MAKE
MODEL
LICENSE PLATE NO.
STATE
MOTOR VEHICLE ID NUMBER
IN-SERVICE DATE
27.If your place of business is a vehicle, where will business records for the vehicle(s) listed above be maintained? (Use street address or directions, city, state and ZIP code - NOT P.O. Box, rural route or public storage.) — Must be a commercial location.
28.Will you sell or store cigarettes, cigars and/or tobacco products at the location
where the records will be kept?
AP-175-4 (Rev.2-13/15)
Page 3
29. Legal name of owner (same as Item 1)
SUCCESSOR INFORMATION
If you purchased an existing business or business assets, complete Items 30-33; otherwise, skip to Item 34. 30. Enter the former owner's trade name. If known, enter the former owner's Texas taxpayer number.
Trade name
Taxpayer number of former owner
31. Enter the former owner's legal name. If known, enter the former owner's telephone number.
Legal name of former owner
Address of former owner (street and number, city, state, ZIP code)
32.Check each of the following items you purchased. (This includes the value of stock exchanged for assets.)
Inventory
Corporate stock
Equipment
Real estate
Other assets
33. Enter the purchase price of the business or assets purchased and the date of purchase.
Purchase price
Date of purchase (month, day, year)
OF NR
Former owner is
Active
OOB
SIGNATURES
The sole owner, all general partners, corporation president, vice-president, secretary or treasurer, or an
Date of application (month, day, year)
authorized representative must sign this application. Representative must submit a written power of attorney
with application. (Attach additional sheets, if necessary.)
34. I (We) declare that the information in this document and any attachments is true and correct to the best of my (our) knowledge and belief.
Type or print name and title of sole owner, partner or officer
Sole owner, partner or officer
Type or print name and title of partner or officer
Partner or officer
Your permit must be prominently displayed in your place of business.
All information provided on this form may be disclosed to the public, upon request, under the
Texas Public Information Act, Government Code, Chapter 552.
WARNING. You may be required to obtain an additional permit or license from the State of Texas or from a local governmental entity to conduct business. A listing of links relating to acquiring licenses, permits, and registrations from the State of Texas is available online at http://www.Texas.gov. You may also want to contact the municipality and county in which you will conduct business to determine any local governmental requirements.
Non-Retailer Permit Fees
(Cigarette and/or Tobacco Products Permits expire the last day of February each year.)
PERMIT TYPE
ANN. FEE
MAR.
APR.
MAY
JUNE
JULY
AUG.
SEPT.
OCT.
NOV.
DEC.*
JAN.*
FEB.*
$300.00
$275.00
$250.00
$225.00
$200.00
$175.00
$150.00
$125.00
$100.00
$75.00
$50.00
$25.00
300.00
275.00
250.00
225.00
200.00
175.00
150.00
125.00
100.00
75.00
50.00
25.00
183.33
166.67
133.33
116.67
83.33
66.67
33.33
16.67
Vehicle
15.00
13.75
12.50
11.25
10.00
8.75
7.50
6.25
5.00
3.75
2.50
1.25
NO FEE
A vehicle permit can only be purchased in addition to a Distributor, Manufacturer or Wholesaler permit. The vehicle permit fees listed above reflect the amount due per vehicle.
*During the last three months of the permit period, the Comptroller may collect the prorated fee for the current period and the fee for the next period. Add the amount in the "Annual Fee" column to the prorated amount for the applicable month. (i.e., January fee is $50.00 + annual fee of $300.00 = $350.00.)
A $50 late fee will be assessed on each existing location that is not in compliance with permit requirements. Tex. Tax Code Ann. Ch. 154 and/or Ch. 155.
Mail your completed application with the required permit fee to:
Comptroller of Public Accounts
111 E. 17th St.
Austin, TX 78774-0100
Make check payable to:
State Comptroller
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