This registration is the official Texas document for businesses and individuals seeking to purchase dyed diesel fuel tax-free for off-highway use. Any Texas-based entity that issues a signed statement to suppliers or distributors to buy dyed diesel without the state fuel tax must hold a valid End User Signed Statement Number from the Texas Comptroller of Public Accounts. This includes sole proprietors, general and limited partnerships, corporations, limited liability companies, nonprofit organizations, governmental agencies, and cooperatives operating within the state.
Who qualifies for this registration?
The End User registration applies to any entity using dyed diesel fuel exclusively for off-highway purposes: agricultural equipment such as tractors and irrigation pumps, oil and gas drilling and production machinery, construction equipment not operating on public roads, and stationary engines used for power generation. On-road vehicles are strictly prohibited from using tax-exempt dyed diesel; violations carry civil and criminal penalties under Texas Tax Code.
Information required to complete the application:
Applicants must supply the legal business name, federal employer identification number (FEIN) or Social Security number, complete business address and phone number, business entity type, primary business activities (SIC code), and the specific category of dyed diesel use. Each owner, officer, or director must be listed with their individual taxpayer identification number, ownership percentage, and position. The sole owner or an authorized representative must sign the declaration confirming all information is accurate.
Submission and ongoing compliance:
Completed forms are submitted by mail or fax to the Texas Comptroller of Public Accounts at no cost. Approved End User Signed Statement Numbers remain valid as long as the entity continues to meet eligibility requirements. Businesses tracking off-highway vehicle fuel use may also need the Individual Vehicle Distance and Fuel Report. For additional Texas tax filings, see the Texas Sales Tax Exemption Certificate.
| Question | Answer |
|---|---|
| Form Name | Ap 197 Form |
| Form Length | 3 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 45 sec |
| Other names | form ap 197, texas dyed diesel permit, texas diesel fuel, texas dyed diesel permit search |