Form 01-114 at a glance
What it is: Form 01-114 is the Texas Sales and Use Tax Return.
Where and when to file: Mail to: Comptroller of Public Accounts P.O. Box 149354 Austin, TX 78714-9354 The return MUST be filed even if no tax is due.
A filled-in Form 01-114 example: a no sales return
How to fill out Form 01-114, box by box
Taxpayer number, Filing period and Due date
Enter the Taxpayer number, the Filing period and the Due date.
Taxpayer name and mailing address
Taxpayer name and mailing address: 1. Blacken this box if your mailing address has changed. Show changes by the preprinted information. 2. Blacken this box if you are no longer in business. Write in the date you went out of business. 3. Blacken this box if one of your locations is out of business or has changed its address.
NO SALES
n. NO SALES - If you had zero to report in Items 1, 2 and 3 for ALL locations for this filing period, blacken this box, sign and date this return and mail it to the Comptroller's office.
Taxpayer name and Daytime phone
Write the Taxpayer name and the Daytime phone (Area code & number).
More rules for Form 01-114
Do not staple or paper clip. Do not write in shaded areas.
If your situation is different
Questions j - m
YES NO 1 2: j. Are you taking credit to reduce taxes due on this return? If you are claiming bad debt credit to reduce your tax due, you must file electronically. k. Did you refund sales tax for items exported outside the U.S. based on a Texas Licensed Customs Broker Export Certificate? l. Are you taking credit to reduce taxable sales on this return for the purchase of Texas farm-raised oysters? m. Are you taking credit to reduce taxable sales on this return for participation in a qualified oyster shell recycling program?
If you answered yes to either question j - m, you must complete Form 01-148 and submit it with your return.
Items 1 to 5
Item 1 is TOTAL TEXAS SALES (Whole dollars only). Item 2 is TAXABLE SALES (Whole dollars only). Item 3 is TAXABLE PURCHASES (Whole dollars only). Item 4 is the Amount subject to state tax (Item 2 plus Item 3). Item 5 is the Amount subject to local tax (Amount for city, transit, county and SPD must be equal.)
Items 6 and 7
6. Physical location (outlet) name and address (Do not use a P.O. box address.)
Item 7 is the AMOUNT OF TAX DUE FOR THIS OUTLET (Dollars and cents). Multiply "Amount subject to tax" by "TAX RATE" for state and local tax due. Item 7a is the State tax (include in Item 8a). Item 7b is the Local tax (include in Item 8b).
Items 8 to 16
8. Total tax due (from all outlets or list supplements).
9. Prepayment credit.
Item 10 is the Adjusted tax due (Item 8 minus Item 9). Item 11 is the Timely filing discount (0.005). Item 12 is the Prior payments. Item 13 is the Net tax due (Item 10 minus Items 11 and 12). Item 14 is the Penalty and interest (See instructions). Item 15a is the Total state amount due. Item 15b is the Total local amount due.
Item 15 is the Total state and local amount due (Item 13 plus Item 14).
Item 16 is the TOTAL AMOUNT PAID (Total of Items 15a and 15b).
Common questions about Form 01-114
Who signs it?
The Taxpayer or duly authorized agent signs. By signing you declare that the information in this document and any attachments is true and correct to the best of your knowledge. Make check payable to: STATE COMPTROLLER.
Where do I file it?
Mail to: Comptroller of Public Accounts P.O. Box 149354 Austin, TX 78714-9354
Sources
[1] Form 01-114, Texas Sales and Use Tax Return, Texas Comptroller of Public Accounts (the Official source link on this page).
