Cigarette tax

Cigarette tax

May 12th, 2014

It’s time to renew your Texas Cigarette and/or Cigar/Tobacco Products Retailer Permit for the period of June 1, 2008, through May 31, 2010. You should expect to receive the renewal packet the week of Feburary 11, 2008. Please take the time to review the preprinted information and make any necessary corrections. Use the enclosed supplemental forms to add a new location, vehicle or vending machine. The owner or authorized representative must sign the renewal application where indicated on page 1 to the right of the signature box. Remember to return the entire renewal packet and all supplemental pages along with the payment for the permit fee.

Your permit will expire May 31, 2008. To ensure that you receive your renewal permit prior to the expiration date, return the renewal packet by the due date indicated on page 1 of the renewal, form 69 107 in the due date box.

Just a reminder that you must be current in all tax responsibilities before the permit will be renewed. You cannot legally conduct cigarette, cigar and/or tobacco business activities without an active permit.

If you have any questions regarding the renewal process, e mail us at or call us toll free at (800) 862 2260 or in Austin at (512) 463 1693.

> Notice Cigarette/Roll Your Own (RYO) Cigarette Tobacco Product Special Fee

Effective Sept. 1, 2013, a new law imposes a fee on the sale, use, consumption, or distribution in Texas of certain Cigarette/Roll Your Own (RYO) tobacco products. Visit our new Web page to learn more about this fee.

Permit Fees

Cigarette permits distributors, manufacturers with representation in Texas, and bonded agents $300 per annual permit year from March 1 through last day of February of following year wholesalers $200 per annual permit year from March 1 through last day of February of following year.

Distributors and wholesalers who sell cigarettes and tobacco products must obtain a permit for each vehicle used $15 per annual licensing period.

There is no fee for an importer permit and no fee to register as a manufacturer with no representation in Texas.

Retailers $180 for a two year period of June 1 through May 31 of even numbered years.

Cigarette Fire Safety Standards

Legislation enacted by 80th Texas Legislature in 2007 (HB 2935) created cigarette fire safety standards that became effective Jan. 1, 2009. By Jan. 1, 2010, all cigarettes sold offered for sale given as a sample prize or gift or exchanged in the state must be fire safety compliant. The State Fire Marshal’s Office, Texas Department of Insurance is responsible for administering and enforcing the cigarette fire safety standards. For more information visit the State Fire Marshal’s Web page.

Non retailers include bonded agents, distributors, importers, manufacturers and wholesalers. Non retailer permits expire the last day of February of each year. Pre printed renewal packets are mailed to the taxpayer’s mailing address during the second week of November.

Retailer permits expire the last day of May of each even numbered year. Pre printed renewal packets are mailed to the taxpayer’s mailing address during the first week of February of each even numbered year.

> It’s time to renew the Texas Cigarette, Cigar and/or Tobacco Products Taxes Non Retailer Permit(s) for the period of March 1, 2009, through February 28, 2010. You should receive the renewal packet the week of November 10, 2008. Review and make any necessary corrections. Return all pages of the renewal packet and any other documentation with the applicable permit fee by the “return by date.” The “return by date” allows us time to process the renewal application before the permit expires on February 28, 2009. For questions, e mail us at or call us toll fee at (800) 862 2260 or in Austin at 463 1693.

> Cigarette Delivery Sales

Cigarette purchases made via the Internet, mail or telephone order and delivered to a buyer in Texas must have a Texas cigarette tax stamp affixed to the bottom of the cigarette package.

Cigarette Stamp Orders

Cigarette stamp orders will not be processed on half day or full day holidays. See publication 98 712, Schedule of Non Issuing Days for Cigarette Stamps (PDF, 94KB) for more information.

Please visit our schedule of Comptroller Holidays. Cigarette stamp orders will not be processed on days listed as half day or full day holidays.

> State Tax Holiday Schedule for Cigarette Distributors (PDF, 94 KB)

> Rate Details and Other Information

Newport (cigarette) – wikipedia, the free encyclopedia

Cheap marlboro lights (gold) at cigoutlet.net

The original Newport had a white filter and a hint of mint both were gone in 1969 and thus the white filter was replaced by a standard filter. The Newport Classic full flavor cigarettes were promoted for many years as a cigarette that allows you to “Enjoy a full flavor menthol, without drowning out pure tobacco taste.” In the mid 1980s, Newport began an advertising campaign that courted African Americans in urban areas. In two years, Newports became the fifth most popular cigarette on the market. 3 A 2004 study by the Robert Wood Johnson Foundation found that the percentage of teen Newport smokers doubled between 1989 and 1996. Researcher Karen Gerlach indicated that Newports made the most significant progress with the Hispanic and White American teen markets in those years. 4 A 1998 Massachusetts Department of Public Health report indicated that Newports alongside unfiltered Camel cigarettes contained the highest levels of nicotine in cigarettes on the market. In the following six years, Lorillard Tobacco increased the amount of nicotine in Newports by 10%.

Varieties edit

Newport cigarettes come in several varieties Full Flavor, Medium, and Lights. In the United States, effective June 2010, “Medium” and “Lights” will be re branded into “Blue” and “Gold” respectively. On the box, the words “Menthol Box” for shorts and “Menthol Box 100s” for 100s were replaced simply with “Cigarettes”. Each variety is sold in 85mm soft packs (king size), 80mm hard packs (box), and 100mm soft and hard packs. They are available in standard packs of 20 cigarettes, as well as the more unusual 25s, containing 25 cigarettes. Prior to the signing of the Tobacco Master Settlement Agreement in the late 1990s, they were sold in packs of ten as well.

Due to the new FDA Tobacco Regulations, the terms “Full Flavor”, “Medium”, “Light”, “Mild”, and “Ultra Light” have been discontinued. New names for Newport Cigarettes are as follows

Newport Box (Full Flavor)
Newport Box 100s (Full Flavor 100s)
Newport Smooth Select (Full Flavor)
Newport Smooth Select 100s (Full Flavor 100s)
Newport Menthol Blue (Medium)
Newport Menthol Blue 100s (Medium 100s)
Newport Menthol Gold (Light)
Newport Menthol Gold 100s (Light 100s)
Newport Non Menthol
Newport Non Menthol 100s
Newport Non Menthol Gold
Newport Non Menthol Gold 100s

Non menthol Newports in Full Flavor and Lights were sold in United States during the mid to late 1990s, possibly as late as 2002 however they were discontinued until November 2010 in which they re released them in order to keep up with the non menthol cigarette smokers in America. The packs are identical in design to standard menthol Newports except the turquoise colored area was red on the Full Flavors and mustard yellow on the Lights. Newport Slim 120s (introduced 1998), Newport “Stripes”, and Newport “M Blend” were other varieties that have also been discontinued.

In some Latin American markets, such as tourist areas of the Dominican Republic, British American Tobacco has released some limited edition varieties and outer packagings including

Newport Silver (menthol ultra lights
Newport Freezing Point (10 & 20 count boxes)
Newport Midnight Blast

Lawsuits and criticism edit

A lawsuit against the Lorillard Tobacco Company alleged that in the late 1960s, company vans were used to make regular trips to housing projects where free Newport cigarettes were given to children and babies. 5 Evidence showed that the deceased plaintiff died of lung cancer, but that she started smoking at 9 years old after receiving free Newport cigarettes near the playground. 6 7 The Supreme Court of Massachusetts upheld $35 million of damages against Lorillard Tobacco Company while reversing other issues of damages. 8