Content Overview
The Texas Application for Non-Retailer Cigarette, Cigar and/or Tobacco Products Permit, commonly referred to as the Texas AP 175 form, is essential for businesses engaged in the tobacco industry within the state. This application must be submitted by any sole owner, partnership, corporation, or organization that plans to manufacture, import, wholesale, distribute, or store cigarettes, cigars, or other tobacco products in Texas. If you intend to conduct delivery sales or ship these products, this form is necessary. The application outlines various categories of businesses, including bonded agents, distributors, importers, and manufacturers, each with specific definitions and responsibilities. It also emphasizes the importance of compliance with local and state regulations, detailing the consequences of operating without a valid permit. Additionally, the form requires detailed information about the business and its owners, ensuring that all relevant parties are identified and accountable. Understanding the requirements and processes associated with this permit is crucial for anyone looking to enter the tobacco market in Texas.
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AP-175-1 (Rev.2-13/15)
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.
Texas Application for Non-Retailer Cigarette,
Cigar and/or Tobacco Products Permit
AP-175-2
(Rev.2-13/15)
Page 1
TAXPAYER INFORMATION
•
OWNERSHIP INFORMATION
•
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 State 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)
Name (first, middle initial, last)
Social Security or individual taxpayer identification number Driver license number State 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.
Texas Application for Non-Retailer
Cigarette, Cigar and/or
Tobacco Products Permit
• Type or print. • Do NOT write in shaded areas.
1. Legal name of owner (sole owner or partners, first name, middle initial and last name; corporation or other name)
3
•
• ••
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. ...................................................................................
1
4. Enter your Federal Employer Identification (FEI) Number, if any,
assigned by the United States Internal Revenue Service. ..........................................................
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 File number Texas registration number Registration date (month, day, year)
10. If your business is a limited partnership,
Home state Identification number
enter the home state and identification number .......................................................
Page 2
AP-175-3
(Rev.2-13/15)
12. Legal name of owner (same as Item 1)
For Comptroller Use Only
Job name
MISCAPP
00991
88
Reference No.
BUSINESS LOCATIONTAX RESPONSIBILITY
• ••
•
•
•
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.
City State ZIP code
County 14. Enter the daytime phone
number of the person primarily
responsible for the business
15. Is this location inside the city limits? ........................................................................................................... YES NO
16. Is this location a customs bonded warehouse? .......................................................................................... YES NO
If "YES," please explain.
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? .........................................
20. Indicate the permit type needed for cigarettes: Manufacturer Wholesaler Distributor Bonded agent Importer
21. Indicate the permit type needed for other tobacco products: Manufacturer Wholesaler Distributor Bonded agent Importer
22. Provide your current Dept. of Treasury, Alcohol & Tobacco Tax & Trade Bureau (T.T.B.) permit number(s) for cigarette and/or tobacco products:
Texas Application for Non-Retailer
Cigarette, Cigar and/or
Tobacco Products Permit
• Type or print. • Do NOT write in shaded areas.
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.
19. Are you planning to sell cigarettes over the Internet/mail order? .............................................................. YES NO
If "YES," please provide your email or Web page address:
23. Will you store unstamped cigarettes and/or tax-unpaid tobacco products for which tax is due? .............. YES NO
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? ................................................................ YES NO
If "YES," please list the other states:
26. Will you sell cigarettes, cigars and/or tobacco products from a motor vehicle? ........................................ YES NO
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? .................................................................................................................. YES NO
Area code Number
AP-175-4
(Rev.2-13/15)
Page 3
29. Legal name of owner (same as Item 1)
•
The sole owner, all general partners, corporation president, vice-president, secretary or treasurer, or an
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
Type or print name and title of partner or officer Partner or officer
Date of application (month, day, year)
SIGNATURES
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.*
Bonded agent $300.00 $300.00 $275.00 $250.00 $225.00 $200.00 $175.00 $150.00 $125.00 $100.00 $75.00 $50.00 $25.00
Distributor 300.00 300.00 275.00 250.00 225.00 200.00 175.00 150.00 125.00 100.00 75.00 50.00 25.00
Manufacturer 300.00 300.00 275.00 250.00 225.00 200.00 175.00 150.00 125.00 100.00 75.00 50.00 25.00
Wholesaler 200.00 200.00 183.33 166.67 150.00 133.33 116.67 100.00 83.33 66.67 50.00 33.33 16.67
Vehicle 15.00 15.00 13.75 12.50 11.25 10.00 8.75 7.50 6.25 5.00 3.75 2.50 1.25
Importer NO FEE NO FEE NO FEE NO FEE NO FEE NO FEE NO FEE NO FEE NO FEE NO FEE NO FEE NO FEE 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
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 Phone (area code and number)
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
SUCCESSOR INFORMATION
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.
Make check payable to:
State Comptroller
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.
Texas Application for Non-Retailer
Cigarette, Cigar and/or
Tobacco Products Permit
• Type or print. • Do NOT write in shaded areas.
Form Specifications
| Fact Name | Details |
|---|---|
| Purpose | The Texas AP-175 form is used to apply for a Non-Retailer Cigarette, Cigar, and/or Tobacco Products Permit, necessary for businesses involved in manufacturing, importing, wholesaling, distributing, or storing tobacco products in Texas. |
| Who Must Apply | Any sole owner, partnership, corporation, or organization intending to operate in Texas and engage in the tobacco business must submit this application. |
| Definitions | The form defines several roles including manufacturers, distributors, and importers, each with specific responsibilities and requirements under Texas law. |
| Permit Fees | Fees for the permit vary by type. For example, the annual fee for a distributor is $300, while an importer requires no fee. |
| Governing Laws | The application process and requirements are governed by Texas Tax Code Ann. Chapters 154 and 155. |
Texas Ap 175: Usage Guidelines
Once you have gathered all necessary information, you can proceed to fill out the Texas AP-175 form. This form is essential for those intending to engage in the business of manufacturing, importing, or distributing tobacco products in Texas. Ensure that you provide accurate details to avoid delays in processing.
- Item 1: Enter the legal name of the owner. For sole owners, provide first name, middle initial, and last name. For partnerships, list all partners' legal names. For corporations or other organizations, enter the name as registered with the Secretary of State.
- Item 2: Provide the complete mailing address where you wish to receive correspondence from the Comptroller of Public Accounts. Include street address, city, state, ZIP code, and county.
- Item 6: If applicable, enter your Texas vendor identification number. Only include the first eleven digits.
- Item 7: Indicate the type of business ownership by checking the appropriate box (e.g., Sole owner, Partnership, Corporation, etc.). If you select "Other," specify the type of organization.
- Item 11: Fill out the relevant information for sole owners, general partners, or principal officers. Include names, Social Security or taxpayer identification numbers, driver license numbers, and contact information.
- Item 13: Enter the physical location address of the commercial business where tobacco products will be sold or stored. Do not use P.O. Box numbers or rural route addresses.
- Item 22: If you are an importer, provide your permit number(s) issued by the Department of Treasury, Alcohol & Tobacco Tax & Trade Bureau.
- Signatures: Ensure that the application is signed by the sole owner, general partners, or authorized representatives. Include the date of application.
After completing the form, review it carefully for accuracy. Once confirmed, mail the application along with the required permit fee to the specified address. Keeping a copy for your records is advisable. This will help ensure you have all necessary documentation for your business operations in Texas.
Your Questions, Answered
What is the Texas AP 175 form?
The Texas AP 175 form is the Application for Non-Retailer Cigarette, Cigar, and/or Tobacco Products Permit. This application is required for individuals or businesses that plan to manufacture, import, wholesale, distribute, or store cigarettes, cigars, or tobacco products in Texas. It is also necessary for those intending to make delivery sales or ship these products within the state.
Who needs to submit the Texas AP 175 form?
Any sole owner, partnership, corporation, or organization that intends to engage in the business of manufacturing, importing, wholesaling, distributing, or storing cigarettes or tobacco products in Texas must submit this application. This includes those who plan to make delivery sales or ship cigarettes as part of a delivery sale.
What are the different types of permits available through the Texas AP 175 form?
There are several types of permits available, including those for manufacturers, wholesalers, distributors, bonded agents, and importers. Each type of permit is designed for specific business activities related to the sale and distribution of tobacco products. For instance, manufacturers produce and sell products, while distributors are authorized to sell them within Texas.
What is considered a delivery sale?
A delivery sale is defined as a sale of cigarettes to a consumer in Texas where the order is placed through various means, such as telephone, mail, or online services. The sale is categorized as a delivery sale regardless of whether the seller is located inside or outside of Texas.
What are the penalties for operating without a valid permit?
Operating without a valid permit can result in significant penalties. Distributors may face fines of up to $2,000 per day for each day they operate without a permit. Additionally, a $50 late fee is assessed for each location that fails to comply with permit requirements. It is crucial to ensure compliance to avoid these financial repercussions.
What information is required on the application?
The application requires various details, including the legal name of the owner, mailing address, business location, and the nature of the business. If applicable, information regarding partners or corporate officers must also be provided. Additionally, the applicant must disclose any taxpayer identification numbers and provide details about the type of permit needed.
How much does it cost to obtain a permit?
The cost of obtaining a permit varies depending on the type. For example, the annual fee for a distributor, manufacturer, or bonded agent permit is $300. Wholesalers pay a reduced fee of $200. Importers do not incur any fees for their permits. It's important to note that late fees may apply if applications are not submitted on time.
Where should I send the completed application?
Once you have completed the Texas AP 175 form, you should mail it along with the required permit fee to the Comptroller of Public Accounts at 111 E. 17th St., Austin, TX 78774-0100. Ensure that your check is made payable to the State Comptroller.
Common mistakes
-
Incorrect Owner Information: Applicants often fail to provide the correct legal name of the owner or organization. It is essential to enter the name exactly as registered with the Secretary of State.
-
Improper Mailing Address: Some individuals neglect to include the complete mailing address. This can lead to missed communications from the Comptroller’s office.
-
Missing Taxpayer Identification Numbers: Applicants frequently overlook entering their Texas taxpayer number or vendor identification number. If applicable, this information is crucial for processing the application.
-
Inaccurate Business Location: It is common for applicants to list a residential address or a P.O. Box instead of a commercial business location. The application requires a valid commercial address where tobacco products are sold or stored.
-
Failure to Identify Business Type: Some applicants check "Other" without providing a clear explanation of their business type. This omission can delay the application process.
-
Signature Issues: The application must be signed by the appropriate individuals, such as the sole owner or corporate officers. Missing signatures or incorrect titles can result in rejection of the application.
Documents used along the form
The Texas Application for Non-Retailer Cigarette, Cigar, and/or Tobacco Products Permit (AP 175) is a critical document for businesses engaged in the distribution and sale of tobacco products in Texas. Alongside this application, several other forms and documents are often necessary to ensure compliance with state regulations. Below is a list of these additional documents, each serving a specific purpose in the process of obtaining the required permits and licenses.
- Texas Sales and Use Tax Permit Application (01-339) - This form is required for businesses that will sell tangible personal property or taxable services in Texas. It allows you to collect sales tax from customers and remit it to the state.
- Federal Employer Identification Number (EIN) Application (Form SS-4) - This application is used to obtain a unique identifier for your business from the IRS. An EIN is necessary for tax reporting and hiring employees.
- Texas Business Entity Formation Documents - Depending on your business structure (e.g., corporation, LLC, partnership), you may need to file specific formation documents with the Texas Secretary of State to legally establish your business.
- Texas Franchise Tax Report - This report must be filed annually by most businesses operating in Texas. It provides information about your business's revenue and is used to calculate any applicable franchise tax owed to the state.
- Alcohol and Tobacco Tax and Trade Bureau (TTB) Permit - If you are importing tobacco products, you must obtain this federal permit to engage in the business of importing and distributing tobacco products.
- Shipping Documents - These include bills of lading or air bills that provide evidence of the shipment of tobacco products. They are crucial for compliance with shipping regulations.
- Local Business Licenses - Depending on your city or county, you may need to obtain additional local permits or licenses to operate your tobacco business legally.
- Lease Agreement - If you do not own the location where your business operates, a lease agreement may be required to demonstrate your right to occupy the commercial space.
- Power of Attorney - If someone else is submitting the application on your behalf, this document grants them the authority to act as your representative in dealings with the state.
- Compliance Documentation - This may include records of employee training, safety protocols, or other compliance measures that show adherence to state and federal regulations.
Each of these documents plays a vital role in ensuring that your business operates within the legal framework established by state and federal authorities. It is essential to gather and submit all required paperwork accurately to avoid delays in the permit approval process. Staying informed and organized will help facilitate a smoother application experience.
Similar forms
The Texas Application for Non-Retailer Cigarette, Cigar and/or Tobacco Products Permit (AP-175) shares similarities with several other documents related to tobacco and cigarette regulations. Each of these documents serves a distinct purpose but overlaps in their focus on compliance, permits, and business operations within the tobacco industry. Below is a list of nine documents that are comparable to the Texas AP-175 form, along with a brief explanation of how they are similar.
- Texas Cigarette Tax Permit - This permit is required for businesses that sell cigarettes in Texas. Like the AP-175, it ensures compliance with state tax regulations and requires detailed business information.
- Texas Tobacco Products Permit - Similar to the AP-175, this permit is necessary for businesses that distribute or sell tobacco products. Both documents require information about the business structure and ownership.
- Federal Tobacco Products Importer Permit - This federal permit is needed for businesses importing tobacco products into the U.S. It shares the requirement for detailed business information and compliance with regulations, much like the AP-175.
- State Wholesaler License - This license is essential for wholesalers of tobacco products in Texas. It parallels the AP-175 in that both require applicants to provide ownership details and the nature of their business operations.
- State Distributor License - Required for distributors of cigarettes and tobacco products, this license also necessitates comprehensive business information and compliance with state laws, similar to the AP-175.
- Alcohol and Tobacco Tax and Trade Bureau (TTB) Permit - This federal permit is required for manufacturers and importers of tobacco products. Like the AP-175, it involves stringent compliance and documentation requirements.
- Texas Sales Tax Permit - Businesses selling tangible goods, including tobacco products, must obtain this permit. It requires similar business details and tax compliance as the AP-175.
- Local Business License - Many municipalities require a business license to operate. This document, like the AP-175, ensures that the business complies with local regulations and provides necessary business information.
- Shipping and Handling Documentation - This includes bills of lading and other shipping documents that are required for the distribution of tobacco products. These documents, like the AP-175, must comply with regulations governing the transport of tobacco products.
Dos and Don'ts
When filling out the Texas Application for Non-Retailer Cigarette, Cigar and/or Tobacco Products Permit (AP-175), it is essential to follow certain guidelines to ensure a smooth application process. Below are four important do's and don'ts to keep in mind.
- Do ensure that all information is accurate and complete. Double-check names, addresses, and identification numbers to avoid delays.
- Do use the correct mailing address for correspondence. This address should be where you want to receive official communications from the Comptroller's office.
- Don't write in the shaded areas of the form. These sections are reserved for official use and must remain blank.
- Don't submit a P.O. Box or rural route address for your business location. A commercial business address is required.
By adhering to these guidelines, applicants can help facilitate a more efficient review process and avoid potential complications with their application.
Misconceptions
Understanding the Texas Application for Non-Retailer Cigarette, Cigar, and/or Tobacco Products Permit (AP-175) can be challenging. Here are some common misconceptions about the form:
- Only retailers need to apply for this permit. This is false. The AP-175 is specifically for non-retailers, such as manufacturers, distributors, and importers of tobacco products.
- Anyone can sell cigarettes without a permit. Incorrect. Selling cigarettes or tobacco products without the appropriate permit can lead to significant fines and penalties.
- The application is only for businesses based in Texas. Not true. Businesses outside Texas that wish to conduct sales in the state also need to submit this application.
- Once I submit the application, I can start selling immediately. This is misleading. You must wait for the permit to be approved before you can legally sell tobacco products.
- All tobacco products fall under the same permit type. This is a misconception. Different types of permits exist for various categories of tobacco products, including cigars and cigarettes.
- There are no fees associated with this application. This is incorrect. Depending on the type of permit, there are fees that must be paid when submitting the application.
- Once I have the permit, I don't need to renew it. This is false. Permits must be renewed annually, and failure to do so can result in penalties.
- My personal information is kept completely confidential. This is a misconception. Information provided on the application may be disclosed to the public under the Texas Public Information Act.
Being aware of these misconceptions can help ensure compliance and a smoother application process for the Texas AP-175 form.
Key takeaways
The Texas Application for Non-Retailer Cigarette, Cigar and/or Tobacco Products Permit (AP-175) is essential for businesses planning to operate in Texas within the tobacco industry.
Entities that must submit this application include sole owners, partnerships, corporations, and other organizations engaged in manufacturing, importing, wholesaling, distributing, or storing tobacco products.
A non-retailer is defined as any entity that handles tobacco products for purposes other than direct sales to consumers.
It is crucial to provide accurate ownership information, including details about all partners or principal officers, as this will affect your application’s approval.
Each applicant must provide a valid business location address. This location cannot be a residence or a public storage unit.
Failure to obtain the necessary permits can result in significant penalties, including fines of up to $2,000 per day for operating without a valid permit.
For any questions or assistance regarding the application process, resources are available on the Comptroller’s website or by phone.