taxes

Cigarette and Cigar/Tobacco Taxes Refunds

Before a refund transaction can be initiated, any other tax liabilities owed to the state must be paid.

To request a refund of taxes paid in error, please provide:

• Amended Report. Write "Amended" at the top of each of the following documents and fill them out:
  • Form 69-135, Texas Distributor Report of Interstate Sales of Cigars and Tobacco Products (PDF)
  • Form 69-136, Texas Distributor Receiving Record of Cigar and Tobacco Products (PDF)
  • Form 69-315, Texas Certificate of Tax Exempt Sale (PDF)
• Signed letter stating fully and in detail the reason for the refund claim
• The amount of refund requested
• Date when the tax was erroneously paid (begin and end date of the period)
• Copy of the invoice(s)
• Form 01-137, Power of Attorney (PDF), or other written authorization, if being represented by an authorized agent

To request cigarette refunds on an active taxpayer, please provide:

• Signed letter on company letterhead stating fully and in detail the reason for the refund claim
• The amount of refund requested
• Date when the tax was erroneously paid (begin and end date of the period)
• Form 01-137, Power of Attorney (PDF), or other written authorization, if being represented by an authorized agent

To request cigarette refunds on an inactive taxpayer, please provide:

• Letter on company letterhead requesting refund on unused tax stamps
• Form 01-137, Power of Attorney (PDF), or other written authorization, if being represented by an authorized agent

Send tax refund requests to:

Texas Comptroller of Public Accounts
111 E. 17th Street
Austin, TX 78774-0100

For refund information for Cigarette, Cigars and Tobacco Products Taxes, please call 800-531-5441, ext. 3-3731.