| (3) The permit fee for a manufacturer with representation
in Texas is $300.
(4) The permit fee for a wholesaler is $200.
(5) The permit fee for a motor vehicle is $15.
(6) The permit fee for a retailer permit issued or
renewed is $180. Retailers who fail to obtain or renew a retailer
permit in a timely manner are liable for the fee in effect for the
applicable permit period, in addition to the fee described in paragraph
(7) of this subsection.
(7) A $50 fee is assessed, in addition to the regular
permit fee, for failure to obtain or renew a permit in a timely manner.
(8) No permit fee is required to obtain an importer
permit or to register a manufacturer when the manufacturer is located
out of state with no representation in Texas.
(9) The comptroller prorates the permit fee for new
permits according to the number of months remaining in the permit
period. If a permit will expire within three months of the date of
issuance, the comptroller may collect the prorated permit fee for
the current permit period and the total permit fee for the next permit
period.
(10) An unexpired permit may be returned to the comptroller
for credit on the unexpired portion only upon the purchase of a permit
of a higher classification.
(f) Permit issuance, denial, suspension, or revocation.
(1) The comptroller shall issue a permit to a distributor,
importer, manufacturer, wholesaler, bonded agent, or retailer if the
comptroller has received an application and any applicable fee, the
applicant has complied with Tax Code, §155.041, and the comptroller
determines that the issuance of such permit will not jeopardize the
administration and enforcement of Tax Code, Chapter 155.
(2) If the comptroller determines that an existing
permit should be suspended or revoked or a permit should be denied,
after notice and opportunity for hearing, because the applicant has
failed to disclose any information required by Tax Code, §155.041(d),
(e), and (f), including the applicant's prior conviction of a crime
and the relationship of the crime to the license, the comptroller
will notify the applicant or permittee in writing by personal service
or by mail of the reasons for the denial, suspension, revocation,
or disqualification, the review procedure provided by Occupations
Code, §53.052 (Judicial Review), and the earliest date that the
permit holder or applicant may appeal the denial, suspension, revocation,
or disqualification.
(g) Sale and delivery of tax-free cigars and tobacco
products to the United States government.
(1) Distributors may use their own vehicles to deliver
previously invoiced quantities of tax-free cigars and tobacco products
to instrumentalities of the United States government. These tax-free
products must be packaged in a manner in which they will not commingle
with any other cigars or tobacco products.
(2) Each sale of tax-free cigars and tobacco products
by a distributor to an instrumentality of the United States government
shall be supported by a separate sales invoice and a properly completed
Texas Certificate of Tax Exempt Sale, Form 69-302. Sales invoices
must be numbered and dated and must show the name of the seller, name
of the purchaser, and the destination.
(h) Reports.
(1) Manufacturer reports must be filed on or before
the last day of each month for transactions that occurred during the
preceding month.
(2) All tobacco distributor and wholesaler reports
and payments must be filed on or before the 25th day of each month
for transactions that occurred during the preceding month.
(3) All wholesaler and distributor reports of sales
to retailers required by the comptroller under Tax Code, §155.105
(Reports by Wholesalers and Distributors of Cigars and Tobacco Products),
shall be filed in accordance with §3.9 of this title (relating
to Electronic Filing of Returns and Reports; Electronic Transfer of
Certain Payments by Certain Taxpayers).
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| Source Note: The provisions of this §3.121 adopted to be effective June 5, 2003, 28 TexReg 4309; amended to be effective February 18, 2007, 32 TexReg 537; amended to be effective December 2, 2007, 32 TexReg 8520; amended to be effective March 29, 2010, 35 TexReg 2605; amended to be effective September 19, 2018, 43 TexReg 5986 |
