Form AP-201 at a glance
What it is: AP-201 is the Texas Application for Sales Tax Permit and/or Use Tax Permit.
Where and when to file: You can submit your completed application by mail, email or fax: Mail: Comptroller of Public Accounts 111 E. 17th St. Austin, TX 78774-0100 Email: sales.applications@cpa.texas.gov Fax: 512-936-0010
APPLICANTS MUST BE AT LEAST 18 YEARS OLD. Parents or legal guardians can obtain a sales tax permit on behalf of a minor.
A filled-in Form AP-201 example: a sole proprietor applies for a sales tax permit
How to fill out Form AP-201, box by box
Sole proprietor, name and Social Security number
If you are a sole proprietor, start on the next page, Item 10.
TYPE OR PRINT. Do NOT write in shaded areas.
Enter the Legal name of sole proprietor (first, middle initial, last).
Enter your Social Security number (SSN). Check the box if you DO NOT have a Social Security number (SSN).
Texas taxpayer, vendor and federal employer numbers
List any current or past 11-digit Texas Taxpayer Number for reporting any taxes or fees to the Texas Comptroller of Public Accounts.
Have you ever received a Texas vendor or payee number (Texas Identification Number/TIN)? Mark YES or NO. If "YES," enter number.
Enter your Federal Employer Identification Number (FEIN), if you have one, assigned by the Internal Revenue Service for reporting federal income taxes.
Mailing address of taxpaying entity
Enter the Mailing address of taxpaying entity. Do not enter your registered agent's mailing address.
If you receive mail at a high-rise or apartment building, mall, or commercial mail center, please include the floor, suite, space, room, unit, or postal mailbox number. Mail is not delivered to incomplete addresses.
Phone numbers, website and contacts for business records
Enter the Daytime phone number, the FAX number and the Mobile/cellular phone number, each as Area code and number.
Enter the Business website address(es).
Enter the Contact person for business records and the Alternate contact person for business records. For each, enter the Name, Email address, Street address (if different from the address in Item 15) and Phone number (Area code, number and extension).
Bank and payment processor
Enter the Name of bank or other financial institution (Attach additional sheets, if necessary.). Mark Business or Personal.
If you will be accepting payments by credit card and/or through an online payment processing company, enter the name of the processor and the Merchant identification number (MID) assigned by processor.
Place of business in Texas
Complete all information in this section for each PLACE OF BUSINESS in Texas. If you do not have a physical PLACE OF BUSINESS in Texas, skip to Item 30.
For the street address, include St, Av, Ct, etc. or the rural route and box number. Do NOT use a P.O. Box address; you must provide the physical location address.
The signatures
The sole owner, ALL general partners, managing members, officers, directors or an authorized representative must sign. The representative must submit a written power of attorney.
More rules for Form AP-201
You may be required to obtain an additional permit or license from the State of Texas or from a local governmental entity to conduct business. You may also want to contact the municipality and county in which you will conduct business to determine any local governmental requirements.
Incomplete applications will delay the process.
Winery, health spa and purchased business
Your winery is outside Texas and ships wine to Texas consumers
Is this permit for a winery located outside of Texas that will ship wine to consumers in Texas? If "YES," you must obtain an Out-of-State Winery Direct Shipper's Permit from the Texas Alcoholic Beverage Commission.
You will sell memberships to a health spa
Will you sell memberships to a health spa? If "YES," you must attach a copy of your Health Spa certificate of registration issued by the Texas Secretary of State.
You purchased an existing business or business assets
If you purchased an existing business or business assets, complete Item 54; if not, skip to Item 55. Check each of the following items you purchased:
Inventory, Corporate stock, Equipment, Real estate, Other assets.
Common questions about Form AP-201
Where do I file it?
You are not required to send your form via email or fax. You may submit your form via mail or the online system provided by CPA for more security.
Sources
[1] Form AP-201 (Rev.7-26/31), Texas Comptroller of Public Accounts (the Official source link on this page).
