The Texas Application for Non-Retailer Cigarette, Cigar and/or Tobacco Products Permit is a crucial document for businesses intending to operate in the tobacco industry within Texas. This application is required for entities such as sole owners, partnerships, and corporations that plan to manufacture, import, wholesale, or distribute tobacco products. If you need to fill out this form, click the button below.
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 involved in the distribution of tobacco products within the state. This application must be submitted by various entities, including sole proprietors, partnerships, corporations, and other organizations planning to manufacture, import, or distribute cigarettes and other tobacco products. It is essential for those who intend to engage in delivery sales, where products are sold and shipped to consumers. The form outlines several definitions, such as who qualifies as a non-retailer, including bonded agents, distributors, and manufacturers, ensuring clarity on the responsibilities of each party. Additionally, the application provides specific instructions on how to fill it out, detailing the necessary information about ownership, business locations, and the types of permits required. Understanding the implications of operating without a valid permit is vital, as penalties and late fees can be significant. By following the guidelines set forth in the Texas AP 175 form, businesses can ensure compliance with state regulations while engaging in the tobacco market.
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?
Completing the Texas AP 175 form is essential for those looking to engage in the tobacco business within the state. This process requires careful attention to detail to ensure all required information is accurately provided. Following these steps will facilitate a smoother application experience.
After completing the form, review all entries for accuracy. Submit the application along with the required fee to the Comptroller of Public Accounts. This will initiate the processing of your permit request, allowing you to begin operations in compliance with Texas regulations.
The Texas AP 175 form is the application for a Non-Retailer Cigarette, Cigar, and/or Tobacco Products Permit. This form must be submitted by businesses that intend to manufacture, import, wholesale, distribute, or store tobacco products in Texas. It is also necessary for those planning to engage in delivery sales of these products.
Any sole owner, partnership, corporation, or other organization planning to conduct business in Texas involving the manufacture, importation, wholesale distribution, or storage of cigarettes, cigars, or tobacco products must submit the AP 175 application. This includes those intending to make delivery sales or ship products as part of those sales.
Several key definitions are important for understanding the AP 175 form:
Distributors who sell cigarettes or tobacco products without a valid permit are subject to penalties. They must file returns and pay taxes, along with applicable penalties and interest for the duration of unauthorized sales. Additionally, a $50 late fee applies for each location not in compliance with permit requirements. Operating without a permit can result in fines of up to $2,000 per day.
The application requires various details, including:
Yes, there are fees associated with the AP 175 application. The fees vary depending on the type of permit being requested. For example, the annual fee for a distributor or manufacturer permit is $300, while a wholesaler permit costs $200. Importers do not have a fee. Additionally, late fees may apply for non-compliance with permit requirements.
For assistance, applicants can visit the Texas Comptroller’s website or contact their office directly. The website provides resources and contact information. The phone numbers for inquiries are 1-800-862-2260 or 512-463-3731.
If your business location changes, you must update your application with the new address. It is crucial to ensure that the location complies with state regulations, as the address must be a commercial business location and not a residential or public storage facility.
The AP 175 permit is essential for legal compliance when engaging in the tobacco business in Texas. It ensures that businesses adhere to state regulations regarding the sale and distribution of tobacco products, thereby helping to regulate the industry and collect appropriate taxes.
Failing to provide complete legal names for sole owners or partners. Ensure that all names are accurately entered as registered.
Using a P.O. Box instead of a physical address for the business location. The application requires a commercial address where products are sold or stored.
Not including all partners' information in the ownership section. Each partner’s details must be listed for partnerships.
Omitting the Texas taxpayer number or vendor identification number. This number is crucial for tax reporting purposes.
Neglecting to check the appropriate business ownership type. Ensure that the correct box is selected to avoid processing delays.
Providing incomplete contact information. Always include a daytime phone number for the person responsible for tax matters.
Forgetting to indicate whether the business location is inside city limits or a customs bonded warehouse. This information is essential for compliance.
Not specifying the permit type needed for cigarettes or other tobacco products. Clearly indicate the type required to avoid confusion.
Failing to sign the application. All required signatures must be present for the application to be valid.
When applying for the Texas Application for Non-Retailer Cigarette, Cigar and/or Tobacco Products Permit (Texas AP 175), there are several other forms and documents that may be necessary to ensure compliance with state regulations. Here’s a brief overview of these additional documents.
Gathering these documents ahead of time can streamline the application process and help ensure that your business remains compliant with all relevant regulations. Always double-check requirements as they may vary based on specific business activities.
The Texas Application for Non-Retailer Cigarette, Cigar and/or Tobacco Products Permit (AP-175) shares similarities with the Texas Sales and Use Tax Permit application. Both documents require detailed information about the business structure, ownership, and physical location. The Sales and Use Tax Permit is necessary for businesses that sell taxable goods or services, while the AP-175 is specifically for those dealing with tobacco products. Both applications ensure compliance with state regulations and require the submission of identifying information such as taxpayer numbers and business addresses.
Another related document is the Texas Alcoholic Beverage License application. Like the AP-175, this application is required for businesses that engage in the sale of regulated products. The Alcoholic Beverage License application demands information about the business's ownership and location, similar to the requirements outlined in the AP-175. Both licenses are essential for legal operation within Texas and involve a review process to ensure compliance with state laws governing the sale of controlled substances.
The Texas Food Manufacturer License application also parallels the AP-175 in that it is necessary for businesses involved in the production and distribution of food products. Both applications require detailed information about the business entity, including the names of owners and the physical location of operations. The Food Manufacturer License ensures that businesses meet health and safety standards, just as the AP-175 ensures compliance with tobacco regulations.
The Texas Warehouse License application is similar to the AP-175 in that it regulates businesses that store products for distribution. Both documents require information about the business location and ownership. The Warehouse License is essential for businesses that store goods, including tobacco products, and ensures that they meet state storage requirements. Both applications help maintain oversight of businesses that handle regulated items.
The Texas Importer Permit application shares characteristics with the AP-175, as both pertain to businesses involved in importing goods into Texas. The Importer Permit requires businesses to provide information about their operations and compliance with state tax regulations. Similar to the AP-175, it ensures that businesses importing products, including tobacco, adhere to state laws and tax obligations.
The Texas Distributor License application is another document that resembles the AP-175. This license is necessary for businesses that distribute products, including cigarettes and tobacco. Both applications require details about the business structure and operational locations. The Distributor License ensures that businesses comply with state distribution laws, just as the AP-175 does for tobacco products.
The Texas Business License application is comparable to the AP-175 in that it requires general information about the business entity, including ownership and operational details. This application is necessary for any business operating in Texas, regardless of the industry. Both documents help the state maintain a record of businesses and ensure compliance with local regulations.
The Texas Resale Certificate application is similar to the AP-175 in that it involves tax-related documentation for businesses. The Resale Certificate allows businesses to purchase goods without paying sales tax, provided those goods are intended for resale. Both documents require the submission of identifying information and are essential for ensuring proper tax compliance in Texas.
Finally, the Texas Professional License application shares similarities with the AP-175 in that both require detailed information about the business and its owners. Professional licenses are necessary for certain occupations and businesses, ensuring that they meet specific qualifications and standards. Like the AP-175, the Professional License application helps maintain oversight and regulation within the state.
When filling out the Texas Application for Non-Retailer Cigarette, Cigar and/or Tobacco Products Permit (Form AP-175), there are several important guidelines to follow. Below is a list of things you should and shouldn't do:
This form is required for any entity intending to manufacture, import, wholesale, distribute, or store tobacco products in Texas, regardless of size. Sole proprietors and small partnerships must also comply.
The Texas AP 175 form is specifically designed for non-retailers. This includes manufacturers, distributors, and importers, not just those selling directly to consumers.
Even if you are not selling directly to consumers, a permit is necessary if you are involved in the manufacturing, importing, or distribution of tobacco products. Operating without a permit can lead to significant fines.
The requirements may vary based on your business type, such as whether you are a distributor, manufacturer, or importer. Each category has specific instructions that must be followed.
While some permits do require fees, such as those for distributors and manufacturers, the importer permit is free. Understanding the specific requirements for each type of permit is crucial.
The application specifies that the business location must be a commercial site. Residential addresses or public storage units are not acceptable for storing or selling tobacco products.
Key Takeaways for Using the Texas AP 175 Form