Information
for Texas Tobacco Retailers
![CPA_seal[1].gif (3451 bytes)](../../10-Images/partners/CPA_seal[1].gif) Texas Comptroller of
Public Accounts
Texas Tobacco
Regulatory Information
The Comptroller of Public Accounts is
the state agency providing oversight and administration of tobacco enforcement laws in
Texas. This site has information on permitting tobacco retailers, laws and
administrative rules regarding the sales and possession of tobacco in Texas.
www.window.state.tx.us/taxinfo/cig_tob/regulatory.html
Description
In 1997, the Texas Legislature enacted a
bill (SB
55) that made it illegal to sell tobacco products to minors - those
younger than 18 years of age. Anyone 27 years old or younger must present
a valid identification before buying tobacco products. Warning signs must
be posted at each retailer's location.
Retailers must notify employees of the law,
and obtain their signatures as record of the notification.
Vendors may be certified to train employers
and employees engaged in the retail sales of cigarettes or tobacco
products. (See Rule
3.1203 for more details.) Vendors must make application to the
comptroller's office on a prescribed application form. The comptroller's
office will review qualified applications and certify vendors interested
in providing a seller training program.
Penalty for Violations
If the Comptroller finds, after notice and
hearing, that a retailer has sold cigarettes, cigars and/or tobacco
products to a minor, at a place of business for which a permit is issued,
the Comptroller may suspend or revoke the permit for that place of
business or assess an administrative fine in an amount up to $1000 per
violation. (Tax Code, Sec.
154.1142 and Sec.
155.0592)
Toll-Free Numbers
Comptroller's Office: Toll Free Number For
Information About Tobacco Permits:
1-800-862-2260
Comptroller's Office: Toll Free Number For
Seller Training Certification:
1-800-531-5441, ext. 6-5946
Comptroller's Office: Toll Free Number For
Tax Enforcement Issues:
1-800-388-2883
Comptroller's local numbers in Austin:
Permits 463-1693
Regulatory 936-5946
Enforcement 305-9783
 Link to a one-page printable
PDF of the Comptroller's Notice to Retailers and Wholesales of Cigarettes
and Tobacco Products regarding the legislated tax increases
Link
to the Texas Comptroller's website notice of the Texas
Legislature Increasing Cigarette Tax and Cigars and Tobacco Products Tax
Information for
Texas Tobacco Retailers
Guidelines
for Texas Retailers who Sell Cigarettes, Cigars and Tobacco Products
(4-page brochure of basic information)
Tobacco
Sales Warning Sign - English (96-536)
Tobacco
Sales Warning Sign - Spanish (96-536s)
More from the Comptroller's Website:
More Online Publications for Retailers:
Federal
Resources from the Food & Drug Administration (FDA) for Tobacco
Retailers
- On June 22, a series
of federal tobacco regulations (FDA 21 CFR Part 1140 - Regulations
Restricting the Sale and Distribution of Cigarettes and Smokeless Tobacco
To Protect Children and Adolescents) become effective, including
regulations that prohibit the manufacture of tobacco products that use the
descriptors “light,” “low,” and “mild” and regulations that
require specific health warnings on smokeless tobacco products.
- All Texas tobacco laws remain in effect and
tobacco retailers must comply with any local, state, or federal tobacco
laws.
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