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Blank Texas Ap 175 Form

The Texas Application for Non-Retailer Cigarette, Cigar and/or Tobacco Products Permit is a crucial document for businesses looking to operate within the tobacco industry in Texas. This form is required for entities such as sole owners, partnerships, and corporations that plan to manufacture, import, or distribute tobacco products. By completing this application, businesses can ensure compliance with state regulations and avoid potential penalties.

Outline

The Texas Application for Non-Retailer Cigarette, Cigar and/or Tobacco Products Permit, commonly referred to as the Texas AP 175 form, is a critical document for businesses engaged in the manufacturing, importing, wholesaling, or distributing of tobacco products within the state. This application is mandatory for sole owners, partnerships, corporations, or other organizations that plan to operate in Texas and engage in activities related to cigarettes, cigars, or tobacco products. Key aspects of the form include the requirement to specify the type of business ownership, provide a detailed business location address, and indicate the nature of the business operations. Additionally, applicants must identify whether they intend to conduct delivery sales, which involve selling cigarettes to consumers through various methods, including online orders. The form also outlines definitions for various roles within the tobacco industry, such as manufacturers, distributors, and importers, ensuring clarity in compliance obligations. Furthermore, it highlights the potential penalties for operating without a valid permit, emphasizing the importance of adhering to state regulations. Completing the Texas AP 175 form accurately is essential for obtaining the necessary permits and maintaining compliance with Texas tobacco laws.

Sample - Texas Ap 175 Form

Texas Application for Non-Retailer Cigarette,

Cigar and/or Tobacco Products Permit

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.

AP-175-1 (Rev.2-13/15)

TAXPAYER INFORMATION

OWNERSHIP INFORMATION

AP-175-2 (Rev.2-13/15)

Texas Application for Non-Retailer

Cigarette, Cigar and/or	• Type or print.	• Do NOT write in shaded areas.
Tobacco Products Permit

Page 1

1.Legal name of owner (sole owner or partners, first name, middle initial and last name; corporation or other name)

•

2.Mailing address (street and number, P.O. Box or rural route and box number)

•

City

State

ZIP code

County

•

Enter the daytime phone number of the person

Area code

Number

•

primarily responsible for filing tax returns

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. ...........................................................

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)

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

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

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

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

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

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.

AP-175-3 (Rev.2-13/15)

Texas Application for Non-Retailer

Cigarette, Cigar and/or

Tobacco Products Permit


• Type or print.			• Do NOT write in shaded areas.

Page 2

12. Legal name of owner (same as Item 1)

BUSINESS LOCATION

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

Area code

Number

number of the person primarily •

responsible for the business

15.

Is this location inside the city limits?

YES

16.

Is this location a customs bonded warehouse?

YES

If "YES," please explain.

For Comptroller Use Only

Job name

MISCAPP

00991

8 8

Reference No.

TAX RESPONSIBILITY

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?

19.

Are you planning to sell cigarettes over the Internet/mail order?

YES

If "YES," please provide your email or Web page address:

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.

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:

23.

Will you store unstamped cigarettes and/or tax-unpaid tobacco products for which tax is due?

YES

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 stamp all complimentary cigarettes.
		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
25.					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
26.					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

Click for PDF

Form Information

Fact Name	Description
Purpose	The Texas AP-175 form is used to apply for a Non-Retailer Cigarette, Cigar, and/or Tobacco Products Permit.
Who Must Apply	Individuals or entities intending to manufacture, import, wholesale, distribute, or store tobacco products in Texas must submit this application.
Definitions	The form includes definitions for various roles, such as distributor, importer, and bonded agent, to clarify who needs to apply.
Delivery Sales	A delivery sale involves selling cigarettes to consumers through methods like mail or online orders.
Penalties	Operating without a valid permit can result in fines up to $2,000 per day and a $50 late fee for non-compliance.
Governing Law	The application is governed by Texas Tax Code Ann. Ch. 154 and/or Ch. 155.
Contact Information	For assistance, applicants can visit the Comptroller's website or call designated phone numbers for support.

Detailed Guide for Filling Out Texas Ap 175

Filling out the Texas Application for Non-Retailer Cigarette, Cigar and/or Tobacco Products Permit (AP-175) is an important step for businesses looking to operate in this sector. Completing this form correctly ensures that you meet the necessary regulatory requirements. Follow the steps below to fill out the form accurately.

Item 1: Enter the legal name of the owner. If you're a sole owner, include your first name, middle initial, and last name. For partnerships, list the legal names of all partners. If you are a corporation or other organization, provide the legal name as registered with the Secretary of State.
Item 2: Fill in your complete mailing address. This is where you will receive correspondence from the Comptroller's office. If you want to receive mail for other taxes at a different address, attach a letter with those details.
Item 6: If applicable, enter your Texas taxpayer number or vendor identification number. If you have both, only provide the first eleven digits of the vendor identification number.
Item 7: Indicate the type of organization by checking the appropriate box. If you select "Other," provide a brief explanation of your organization type.
Item 11: Complete this section with information relevant to sole ownership, partnerships, or principal officers of your business. Include names, Social Security or taxpayer identification numbers, and other relevant details.
Item 13: Provide the physical location address of your business where cigarettes or tobacco products will be sold or stored. Avoid using P.O. Box numbers or rural routes.
Item 22: If you are an importer, enter the permit number(s) issued by the Department of Treasury for engaging in the business of importing tobacco products.
Signature Section: Ensure that the application is signed by the sole owner, all general partners, or the principal officers of the corporation. If a representative is signing, include a written power of attorney.

Once you have completed the form, review it carefully to ensure all information is accurate and complete. After that, mail your application along with the required permit fee to the Comptroller of Public Accounts at the specified address. Make sure to keep a copy for your records. By following these steps, you can navigate the application process smoothly and set your business up for success.

Obtain Answers on Texas Ap 175

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. It is required for any business that plans to manufacture, import, wholesale, distribute, or store cigarettes, cigars, or tobacco products in Texas.
Who needs to submit the AP 175 form?

If you are a sole owner, partnership, corporation, or any other organization intending to operate in Texas and engage in the sale or distribution of tobacco products, you must submit this application. This includes businesses that plan to make delivery sales or ship products to consumers.
What are the penalties for not having a permit?

Operating without a valid permit can lead to significant penalties. You may face fines of up to $2,000 per day. Additionally, if you have been selling without a permit, you will need to file returns and pay taxes, along with applicable penalties and interest. A late fee of $50 will also be assessed for each location not in compliance.
What is considered a "delivery sale"?

A delivery sale occurs when cigarettes are sold to a consumer in Texas through means such as phone orders, mail, or online services. This applies regardless of whether the seller is located inside or outside of Texas. However, sales to wholesalers or retailers are not considered delivery sales.
What types of businesses need this permit?
- Manufacturers
- Wholesalers
- Distributors
- Bonded agents
- Importers
If your business falls into any of these categories and you plan to sell tobacco products, you need to apply for the permit.
What information do I need to provide on the form?

You will need to provide details such as your legal name, mailing address, business location, and the nature of your business. Information about ownership, including Social Security numbers or taxpayer identification numbers, is also required. Ensure that all information is accurate and complete.
Is there a fee for the permit?

Yes, there is an annual fee for the permit, which varies depending on the type of permit you are applying for. For example, the fee for a distributor or manufacturer is $300. Importers do not have a fee. Be aware that fees may be prorated depending on when you apply within the permit year.
How do I submit the application?

Complete the application and mail it along with the required fee to the Comptroller of Public Accounts at 111 E. 17th St., Austin, TX 78774-0100. Make your check payable to the State Comptroller.
Where can I get help if I have questions?

If you need assistance or have questions about the application or related taxes, you can visit the Comptroller’s website at www.window.state.tx.us or call their office at 1-800-862-2260 or 512-463-3731.
What happens if I purchase an existing business?

If you acquire an existing business, you must provide information about the former owner and the assets purchased. This includes the trade name, taxpayer number, and details about the inventory and equipment you acquired.

Common mistakes

Filling out the Texas AP 175 form can be a straightforward process, but many applicants make common mistakes that can delay their permit approval. Understanding these pitfalls can save time and ensure compliance with state regulations.

One frequent mistake is providing incomplete or incorrect information in Item 1. Applicants often forget to include the full legal name of the owner or organization as registered with the Secretary of State. This information must be accurate, as discrepancies can lead to significant delays or even rejection of the application.

Another common error occurs in Item 2, where applicants fail to provide a complete mailing address. It's crucial to include the street address, city, state, and ZIP code. Omitting any part of this information can result in missed communications from the Comptroller's office, which could affect the status of the permit.

In Item 11, applicants sometimes neglect to provide all necessary details about sole owners, partners, or principal officers. This section requires full disclosure, including names and Social Security numbers. Missing information can trigger additional requests for clarification, prolonging the application process.

Furthermore, applicants often misinterpret Item 13, where they must specify the business location. Many mistakenly use a P.O. Box or a residential address, which is not permitted. The address must be a commercial location where the products are sold or stored, as stipulated by state regulations.

Lastly, in Item 22, importers may overlook the requirement to enter their permit numbers issued by the Department of Treasury. This oversight can lead to complications in processing the application, as this information is essential for compliance with federal regulations.

By being aware of these common mistakes and taking the time to review the application thoroughly, applicants can improve their chances of a smooth and efficient permitting process. Properly completing the Texas AP 175 form is a vital step for anyone looking to engage in the tobacco business in Texas.

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 involved in the distribution and sale of tobacco products. Alongside this application, several other forms and documents are commonly required to ensure compliance with state regulations. Below is a brief overview of these related documents.

Texas Sales and Use Tax Permit Application (Form 01-339): This form is necessary for businesses that sell tangible personal property or taxable services in Texas. Obtaining this permit allows businesses to collect sales tax from customers and remit it to the state.
Texas Franchise Tax Application (Form 05-102): This application is required for businesses operating in Texas to register for franchise tax. It ensures compliance with state tax obligations based on the revenue generated by the business.
Shipping Documents: These documents, such as bills of lading or air bills, are essential for tracking the transportation of tobacco products. They serve as proof of shipment and are crucial for compliance with state and federal regulations regarding the delivery of tobacco products.
Alcohol & Tobacco Tax & Trade Bureau (TTB) Permit: If a business imports tobacco products, it must obtain this federal permit. This document ensures that the business complies with federal regulations concerning the importation and distribution of tobacco products.

Understanding and completing these forms is vital for businesses to operate legally within Texas's regulatory framework. Ensuring compliance not only avoids penalties but also establishes a reputable business presence in the state.

Similar forms

Texas Application for Sales Tax Permit - Similar to the AP 175 form, this application is required for businesses intending to sell tangible personal property or taxable services in Texas. Both forms require detailed ownership information and business location specifics, ensuring compliance with state regulations.
Texas Alcoholic Beverage Application - This document is necessary for businesses wishing to sell alcoholic beverages. Like the AP 175, it mandates information about the business structure and ownership, as well as compliance with state laws regarding the sale of regulated products.
Texas Food Manufacturer Permit Application - This application is for businesses involved in food production and sales. It shares similarities with the AP 175 in terms of requiring detailed business information and ensuring that the applicant meets health and safety regulations.
Texas Franchise Tax Application - Businesses must file this application to report their franchise tax obligations. Both the Franchise Tax Application and the AP 175 require comprehensive information about the business entity and its operations within Texas.
Texas Business License Application - This form is needed for various business activities in Texas. Similar to the AP 175, it collects ownership details and business location information to ensure compliance with local regulations.
Texas Commercial Driver's License Application - While primarily for individuals, this application requires detailed personal and business information for those intending to operate commercial vehicles. The AP 175 also emphasizes the importance of accurate and complete information for regulatory compliance.
Texas Occupational License Application - This document is necessary for specific professions that require state licensing. Both this application and the AP 175 focus on ensuring that applicants meet the necessary qualifications and regulatory standards for their respective industries.

Dos and Don'ts

When filling out the Texas Application for Non-Retailer Cigarette, Cigar and/or Tobacco Products Permit (AP-175), it's crucial to get it right. Here’s a handy list of dos and don’ts to guide you through the process.

Do type or print clearly to ensure readability.
Do provide your complete mailing address to avoid any delays in communication.
Do enter your legal name exactly as registered with the Secretary of State.
Do include the physical location address where your business operates.
Do ensure that all required signatures are included before submission.

Don't write in the shaded areas of the form; they are reserved for official use.
Don't use a P.O. Box for your business address; a commercial location is required.
Don't forget to check the appropriate box indicating your business type.
Don't leave any required fields blank; incomplete forms can lead to delays.
Don't submit your application without verifying all information is accurate and up-to-date.

By following these guidelines, you can streamline the application process and avoid common pitfalls. Good luck with your application!

Misconceptions

Misconception 1: The Texas AP-175 form is only for large companies.

This is not true. The form is required for any individual or organization, including sole proprietors and small businesses, that intends to manufacture, import, wholesale, distribute, or store tobacco products in Texas. If you plan to conduct any of these activities, you must submit the application.

Misconception 2: You can operate without a permit if you are only selling online.

Many people believe that online sales exempt them from permit requirements. However, any business selling cigarettes or tobacco products in Texas, including online sales, must register and obtain the appropriate permits. This ensures compliance with state laws and tax regulations.

Misconception 3: The application process is overly complicated and time-consuming.

While it may seem daunting at first, the application process is straightforward. The form is designed to gather essential information about your business. By following the instructions carefully and providing accurate details, you can complete the application efficiently.

Misconception 4: Once you receive your permit, you never have to worry about it again.

In reality, permits must be renewed annually, and it is crucial to stay informed about compliance requirements. Failing to renew or maintain compliance can result in penalties or fines. Regularly reviewing your permit status and understanding your responsibilities will help you avoid issues.

Key takeaways

Filling out and utilizing the Texas Application for Non-Retailer Cigarette, Cigar and/or Tobacco Products Permit (Form AP-175) requires careful attention to detail. Here are nine key takeaways to guide you through the process:

Eligibility Criteria: This application is necessary for any individual or organization planning to manufacture, import, wholesale, distribute, or store tobacco products in Texas.
Understand Definitions: Familiarize yourself with terms such as "non-retailer," "distributor," and "importer" to ensure you select the correct category for your business.
Provide Accurate Information: Ensure that all details, including legal names and addresses, are accurately entered. Errors can lead to delays or rejections.
Business Location: The physical address provided must be a commercial location. Residential addresses or public storage units are not permitted.
Permits Required: Different types of permits are available depending on your business activities. Specify whether you need a manufacturer, wholesaler, distributor, bonded agent, or importer permit.
Tax Responsibilities: Be aware of your tax obligations. If you operate without a valid permit, penalties and late fees may apply, including fines up to $2,000 per day.
Delivery Sales: If you plan to sell cigarettes via delivery methods, such as online or mail order, you must comply with state regulations and register accordingly.
Signature Requirement: The application must be signed by the sole owner, general partners, or authorized representatives, confirming the truthfulness of the information provided.
Contact Information: For assistance, utilize the resources available on the Comptroller’s website or contact their office directly for guidance.

Completing the AP-175 form correctly is crucial for your business operations. Ensure you follow these takeaways to avoid complications and to facilitate a smoother application process.