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Texas Cigarette, E-Cigarette & Tobacco Retailer Permit: Austin restaurant guide
Texas Comptroller of Public Accounts Confirm with the city
What it is
State permit required before retail sale of cigarettes, e-cigarettes or tobacco products.
When a restaurant needs it
Only if you sell tobacco or vape products.
How to apply
Apply through the Comptroller (eSystems) for each sales location.
Documents you’ll need
- Sales tax permit number
- Location details
- Owner information
Fee
$180 per location for a cigarette retailer permit (Tax Code §154.111) and $180 for a tobacco products retailer permit (§155.049); e-cigarette retailer permit $180, or $90 if you already hold a cigarette retailer permit at the location (Health & Safety Code §147.0054). Fees are prorated by the Comptroller.
Processing time
Varies
Renewal
Expires the last day of May of each even-numbered year (two-year cycle)
Who files
Owner or authorized representative.
Good to know
Details (fee, term) could not be read from the Comptroller page this session — confirm before you stock product. Texas sale age is 21.
Official source
Comptroller — cigarettes, e-cigarettes and tobacco
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Last reviewed 2026-10-06. Guidance only, not legal advice.