Texas Form Ap 201 PDF Details

The Texas AP-201 form is a crucial document for business owners operating within the state, serving various purposes beyond its primary function as an application for sales and use tax permits. This comprehensive form also caters to businesses in specific sectors, including those dealing with off-road, heavy-duty diesel-powered equipment, telecommunications infrastructure fund equipment, and fireworks sales, further highlighting its significance in adherence to Texas tax compliance. It mandates detailed business information along with certification regarding prior or existing Texas taxpayer numbers, vendor or payee numbers, and even delves into the realm of 9-1-1 emergency communications, showcasing the depth of information required for assessment by the Texas Comptroller of Public Accounts. The form not only facilitates the legal operation of businesses within Texas but also ensures that they contribute appropriately to the state's economy through taxes and fees. Designed for a wide range of business structures, including sole proprietorships, partnerships, corporations, and more, it encapsulates the diversity of Texas's business landscape. The stipulation for detailed partner and officer information underscores the transparency required in business operations, further reinforcing the state's efforts to maintain a fair and regulated commerce environment. Additionally, the form addresses specific scenarios like telecommunications service provision and sales exceeding certain thresholds, demonstrating its comprehensive nature in capturing business activities relevant to state tax obligations.

QuestionAnswer
Form NameTexas Form Ap 201
Form Length8 pages
Fillable?No
Fillable fields0
Avg. time to fill out2 min
Other names11-digit, FEIN, tax id number texas, NAICS

Form Preview Example

TEXAS APPLICATION

SALES TAX PERMIT

USE TAX PERMIT

OFF-ROAD, HEAVY DUTY

TELECOMMUNICATIONS

DIESEL POWERED

INFRASTRUCTURE FUND

EQUIPMENT SURCHARGE

ASSESSMENT

FIREWORKS TAX

9-1-1 EMERGENCY COMMUNICATIONS

SUSAN COMBS • TEXAS COMPTROLLER OF PUBLIC ACCOUNTS

• TYPE OR PRINT

• Do NOT write in shaded areas.

 

 

If you are a sole proprietor, start on the next page, item 12

1. Business organization type

Texas registered limited liability partnership (PR) Non-Texas registered limited liability partnership (PS) Limited partnership (PL or PF)

General partnership (PG)

Husband/Wife Co-ownership (PG)

Other (explain)

Texas limited liability company (CL)

 

Non-Texas limited liability company (CI)

Texas profit corporation (CT)

 

Non-Texas profit corporation (CF)

 

Texas nonprofit corporation (CN)

 

Non-Texas nonprofit corporation (CM)

 

Trust (FM) Please submit a copy of the trust agreement with this application

Foreign Business Trust (TF)

 

Foreign Real Estate Investment Trust (TI)

 

 

Professional corporation (CP) Professional association (AP) Estate (ES)

CORPORATIONS & PARTNERSHIPS

2.Legal name of partnership, company, corporation, association, trust, estate, or other

3.Federal Employer Identification Number (FEIN) assigned by the Internal

 

Revenue Service for reporting federal income taxes if you have one

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4.

 

 

Check here if you do not have an FEIN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5.

Please list any current or past 11-digit Texas Taxpayer Number for reporting

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

any taxes or fees to the Texas Comptroller of Public Accounts

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6.

Have you ever received a vendor or payee number (Texas

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Identification Number/TIN)?

 

YES

 

NO

If "YES," enter number

 

 

 

 

 

 

 

 

 

 

 

 

 

7.

If the business is a Texas profit corporation, nonprofit corporation,

 

 

 

File/Charter number

 

 

 

Month Day

 

Year

 

professional corporation, or limited liability company, enter the file

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

number issued by the Texas Secretary of State and date of filing (if applicable). ................................

8.If the business is a non-Texas profit corporation, nonprofit corporation, professional corporation, or limited liability company, enter the state/country of incorporation, file number and date. If applicable, enter the Texas Certificate of Authority number issued by the Texas Secretary of State and date.

 

 

State/country of inc.

File number

 

Month

 

Day

 

Year

Texas Certificate of Authority number

Month Day

 

 

 

Year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State

Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.

If the business is a limited partnership or registered limited liability partnership, enter the home

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

state and registered identification number. (Attach a copy of registration documentation.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10.

 

If the business is a corporation, has it been

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

involved in a merger within the last seven years?

YES

 

 

 

NO

 

 

 

If "YES," attach a detailed explanation.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11. General partners, principal members/officers, managing directors, managers or trustees (Attach additional sheets, if necessary.)

Name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Title

 

 

 

 

 

Phone (Area code and number)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Home address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

 

 

 

 

 

State

 

ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SSN

 

 

 

 

 

 

 

 

FEIN

 

 

 

 

 

 

 

 

 

Percent of

 

 

County (or country, if outside the U.S.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ownership

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Position held:

 

Partner

 

Officer

Director

Corporate Stockholder

 

Record keeper

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Title

 

 

 

 

 

Phone (Area code and number)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Home address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

 

 

 

 

 

State

 

ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SSN

 

 

 

 

 

 

 

 

FEIN

 

 

 

 

 

 

 

 

 

Percent of

 

 

County (or country, if outside the U.S.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ownership

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Position held:

 

Partner

 

Officer

Director

Corporate Stockholder

 

Record keeper

 

 

 

Proceed to item 17 if you are not a sole proprietor –

AP-201-1 (Rev.1-07/11)

AP-201-2 (Rev.1-07/11)

TEXAS APPLICATION FOR

SALES TAX PERMIT, USE TAX PERMIT AND/ORPage 2

TELECOMMUNICATIONS INFRASTRUCTURE FUND ASSESSMENT SET-UP

• TYPE OR PRINT

• Do NOT write in shaded areas.

SOLE PROPRIETORS

BUSINESS INFORMATION

If you are a sole proprietor, start here –

(If you are NOT a sole proprietor, skip to item 17, below.)

12.Legal name of sole proprietor (First, middle initial, and last name)

13.

Social Security Number (SSN)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check this box if you DO NOT have a Social Security Number (SSN).

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14.

Please list any current or past 11-digit Texas Taxpayer Number for reporting

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

any taxes or fees to the Texas Comptroller of Public Accounts

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15.

Have you ever received a vendor or payee

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

number (Texas Identification Number/TIN)?

 

 

 

 

YES

 

NO

If "YES," enter number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16.

Federal Employer Identification Number (FEIN) assigned by the Internal

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revenue Service for reporting federal income taxes if you have one

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

All applicants continue here –

17.Mailing address - Please provide complete address including suite, apartment, or personal mailbox number. Indicate whether the address is on a street, avenue, parkway, drive, etc. and whether there is a directional indicator (e.g., North Lamar Blvd.).

Street number and name, P.O. Box, or rural route and box number

 

 

 

 

Suite/Apt. #

 

 

 

 

 

 

 

 

 

 

 

 

City

State/province

ZIP code

County (or country, if outside the U.S.)

18.

Daytime phone number (Area code and number)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19.

FAX number (Area code and number)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

20.

Mobile/cellular phone number (Area code and number)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

21.

Business/alternate E-mail address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

22.

Business Web site address(es):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23.

Contact person for business records

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name

 

 

Street address (if different from the address in Item 17, above)

 

 

Phone number (Area code, number, and extension)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Alternate contact

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name

 

 

Street address (if different from the address in Item 17, above)

 

 

Phone number (Area code, number, and extension)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

24.

Name of bank or other financial institution

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Business

 

Personal

 

 

 

 

 

 

 

 

 

 

 

 

 

 

25.

If you will be accepting payments by credit card and/or through

 

 

 

 

 

 

 

Merchant identification number (MID)

 

an online payment processing company, enter the name of the processor.

 

 

 

 

 

assigned by processor

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

26.

Enter your North American Industry Classification System (NAICS) code (See specific instructions)

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If you don't know your NAICS code, indicate your principal type of business.

 

 

 

 

 

 

 

 

 

NAICS code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Agriculture

Transportation

Retail Trade

Real Estate

Direct Sales / Marketing

 

 

 

 

 

 

 

 

 

 

 

 

 

Mining

Finance

Services

Communications (See Item 42)

 

 

 

 

 

 

 

 

 

 

 

 

 

Construction

Utilities

Insurance

Public Administration

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Manufacturing

Wholesale Trade

Health Spa

Other (explain)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

27. Primary business activity and type of products or services to be sold

AP-201-3 (Rev.1-07/11)

TEXAS APPLICATION FOR

SALES TAX PERMIT, USE TAX PERMIT AND/OR

TELECOMMUNICATIONS INFRASTRUCTURE FUND ASSESSMENT SET-UP

• TYPE OR PRINT

 

• Do NOT write in shaded areas.

Page 3

Legal name (Same as Item 2 OR Item 12)

PLACE OF BUSINESS INFORMATION

TIF/911 FEES

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 33.

28.PLACE OF BUSINESS name and address. (Attach additional sheets for each PLACE OF BUSINESS in Texas.)

Business Name (DBA)

Street address (include St, Av, Ct, etc.) or rural route and box number (Do NOT use PO Box address--must provide physical location address.)

 

Suite/Apt. number

 

 

 

 

 

 

 

 

 

 

 

 

City

State

ZIP code

Business location phone

If this PLACE OF BUSINESS address is difficult to find or includes a rural route and box number, provide the physical location or directions.

See instructions prior to answering 29 and 30.

29. Within what city limits is this PLACE OF BUSINESS?

 

 

 

 

Check this box if this PLACE OF BUSINESS is

 

 

 

 

 

 

 

 

NOT located within the limits of a city in Texas.

 

 

 

 

 

30.

Within what county is this PLACE OF BUSINESS?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

31.

Is this PLACE OF BUSINESS operated from your home?

 

 

 

 

 

YES

NO

32.

Enter the name and address of the owner or landlord of this PLACE OF BUSINESS.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

33.

Will your anticipated quarterly sales exceed $24,000?

 

 

 

 

 

YES

NO

34.

Enter the date that you will begin making sales or begin other operations subject to

month

day

 

year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas sales and use tax. (Date cannot be more than 90 days in the future.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

35.

Will you operate this business all year?

 

 

 

 

 

YES

NO

 

If "NO," list the months you will operate.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

36.

Will you provide taxable services AT A CUSTOMER’S LOCATION or ship/deliver goods to customers?

 

 

YES

NO

37.

Will you be conducting Internet or mail order sales?

 

 

 

 

 

YES

NO

38.

Provide a brief description of your business activities for this business and the primary products or services to be sold. Also, please include the NAICS

 

code for this business, if known. (See specific instructions for Item 26.)

 

 

 

 

 

 

 

NAICS code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

39.

Will you sell or solicit business at temporary locations (fairs, trade shows, flea markets, carnivals, etc.) in Texas?

 

 

YES

NO

 

If "YES," list the locations or event names and when you will be at the location or event. (Attach additional sheets, if necessary.)

 

 

 

 

 

 

 

 

 

Location and/or event name (e.g., Canton First Mondays, State Fair in Dallas, etc.)

 

 

 

Period in attendance (e.g., first weekend of each month, late October)

 

etc.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

40.

Will you be required to report interest earned on sales tax? (See specific instructions)

 

 

YES

NO (48)

41.

List location of all distribution points, warehouses, or offices in Texas (Do not include locations that are considered a place of business.)

 

 

 

 

 

 

 

 

 

(Attach additional sheets, if necessary.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Street

City

State

ZIP code

T X

T X

If you will be receiving compensation for providing telecommunications services, you are responsible for the Telecommunications Infrastructure Fund (TIF) assessment and should complete Items 42-44; if not, skip to Item 45.

42.

Date of the first business operation that is subject to the Telecommunications Infrastructure Fund

 

month day

 

year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Assessment in Texas or the date you plan to start such business operation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

43.

Telecommunications provider type

Telecommunications Utility (24)

Commercial Mobile Service Provider (25)

44.

9-1-1 emergency communications fees you collect under Health & Safety Code, Chapter 771. (Check all that apply.) (54)

 

 

 

 

 

 

9-1-1 (Wireless) Emergency Service Fee (91)

9-1-1 Emergency Service Fee (92)

9-1-1 Equalization Surcharge (93)

AP-201-4 (Rev.1-07/11)

TEXAS APPLICATION FOR

SALES TAX PERMIT, USE TAX PERMIT AND/OR

TELECOMMUNICATIONS INFRASTRUCTURE FUND ASSESSMENT SET-UP

• TYPE OR PRINT

 

• Do NOT write in shaded areas.

Page 4

Legal name (Same as Item 2 OR Item 12)

If you will be selling fireworks, complete Items 45 - 47; if not, skip to Item 48.

45.Date of first operation that is subject to fireworks tax .........................................................................................................................

46.What type of fireworks permit were you issued by the Texas Department of Insurance? (See specific instructions.)

Distributor

Jobber

 

Manufacturer

 

Retailer

47Will you make retail sales of fireworks to the general public under a consignment agreement? (Consignment sales are sales where the consignee pays the distributor only for items that the consignee sells and returns any unsold items.) ............................

If "YES," provide the name and taxpayer number of the distributor for whom you are selling.

month day year

YES NO (30)

RELATED INFORMATION

PREVIOUS OWNER

SIGNATURES

Distributor nameDistributor Texas taxpayer number

48.

Will you sell, lease, or rent off-road, heavy duty (50 horsepower or more) diesel powered equipment?

YES

NO (50)

49.

Is this permit for a winery located outside of Texas that will be shipping wine to consumers in Texas?

YES

NO

 

If "YES," you must contact the Texas Alcoholic Beverage Commission to obtain an Out-of-State Winery

 

 

 

Direct Shipper's Permit. (See specific instructions.)

 

 

50.

Is there currently a Texas Alcoholic Beverage Commission license for this address?

YES

NO

 

If "YES," provide the license number(s).

 

 

 

51.

Will you sell memberships to a health spa?

YES

NO

 

If "YES," you must attach a copy of your certificate of registration issued by the Texas Secretary of State.

 

 

52.If you do not have a place of business in Texas, list names and addresses of all representatives, agents, salespersons, canvassers, or solicitors in Texas.

(Attach additional sheets if necessary.)

Name (First, middle initial, last)

 

Street

 

 

 

 

 

City

 

 

 

 

State

 

 

 

 

ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

T X

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If you purchased an existing business or business assets, complete Items 53-56; if not, skip to Item 57.

 

 

 

 

Previous owner’s taxpayer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

53. Previous owner's trade name (DBA name)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

number (if available)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

54.

Previous owner’s legal name, address, and phone number, if available.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name

 

 

Title

 

 

 

 

 

 

 

 

Phone (Area code and number)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Street address

 

 

 

 

City

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State

 

 

ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

55.

Check each of the following items you purchased

 

 

 

Inventory

 

 

Corporate stock

 

Equipment

 

 

 

 

 

Real estate

 

 

Other assets

 

 

 

 

 

 

 

 

 

 

 

 

 

56. Purchase price of this business or assets and the date of purchase.

 

 

 

year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

month day

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Purchase price

$

 

Date of purchase

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

APPLICANTS MUST BE AT LEAST 18 YEARS OF AGE.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Parents or legal guardians may obtain a sales tax permit on behalf of a minor.

Date of signature(s)

 

 

 

 

 

 

57. The sole proprietor, ALL general partners, corporation or organization president, vice-president, secretary or treasurer,

 

 

 

 

 

 

month day

 

year

managing director, or an authorized representative must sign. A representative must submit a written power of attorney.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Attach additional sheets if necessary.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I (We) declare that the information in this document and any attachments is true and correct to the best of my (our) knowledge and belief.

Type or print name and title of sole proprietor, partner, or officer

Sole proprietor, partner, or officer

Drivers license number/state

Date of Birth

Type or print name and title of partner, or officer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Partner, or officer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drivers license number/state

Date of Birth

Type or print name and title of partner, or officer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Partner, or officer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drivers license number/state

Date of Birth

Field office or section number

 

Employee Name

 

USERID

 

Date

 

 

 

 

 

 

 

 

 

 

 

INSTRUCTIONS FOR COMPLETING

TEXAS SALES AND USE TAX PERMIT APPLICATION

SUSAN COMBS • TEXAS COMPTROLLER OF PUBLIC ACCOUNTS

GENERAL INSTRUCTIONS

Texas Sales and Use Tax Application

Applicants must be at least 18 years of age. Parents/Legal Guardians may apply for a permit on behalf of a minor.

ENGAGED IN BUSINESS

You are engaged in business if you or your 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 installations, servicing or repair facilities; or allow a franchisee or licensee to operate under your trade name if they are required to collect Texas tax.

WHO MUST SUBMIT THIS APPLICATION

You must obtain a sales tax permit if:

•you are an individual, partnership, corporation, or organization engaged in business in Texas; AND

•you are selling tangible personal property or providing taxable services in Texas to customers in Texas; AND/OR

•you acquire tangible personal property or taxable services from out-of-state suppliers that do not hold a Texas permit; OR

•you sell or resell telecommunications services, such as the electronic transmission of tax returns or other information, the provision of phone service for a charge to tenants or hotel guests, fax services, or paging services, or you are a telecommunications utility or a mobile service provider collecting and paying telecommunications receipts under Texas Tax Code, Chapter 151; OR

•you are a telecommunications utility, a mobile service provider, or a business service user that provides local exchange access, equivalent local exchange access, wireless telecommunications connections, or intrastate long-distance service, and you are responsible for collecting emergency communications charges and/or surcharges under Texas Health and Safety Code, Chapter 771; OR

•you collect tax on the retail sale of fireworks; (you are required to charge both the sales tax and the fireworks tax) OR

•you collect tax on the sale of health spa memberships; OR

•you sell, lease, or rent off-road, heavy duty diesel powered equipment (you are required to charge both the sales tax and the surcharge);

OR

•you are an out-of-state winery direct shipping wine to consumers in Texas (you are required to obtain an Out-of-State Winery Direct Shipper permit from the Texas Alcoholic Beverage Commission); OR

•you sell cigarettes, cigars and/or tobacco products to consumers in Texas (you are also required to obtain a cigarette/tobacco retailer’s permit, AP-193. Refer to Cigarette/Tobacco Products under Texas Taxes); OR

•you are an individual, partnership, corporation, or organization who makes sales, leases, or rentals of taxable items in Texas but does NOT have a place of business in Texas, AND for out-of-state contractors improving real property in Texas with tangible personal property purchased outside of Texas.

Wholesalers and retailers must apply for a sales tax permit. Internet and catalog sellers engaged in business in Texas must be permitted and are responsible for collecting and remitting the applicable state and local taxes on sales delivered to customers in Texas.

DIRECT SALES AND MULTI-LEVEL MARKETING COMPANIES: The state of Texas requires direct sales organizations to collect and remit state and local sales and use taxes on sales made by distributors in Texas. Since the Direct Sales Company is regarded as the retailer, permits are not issued to distributors and direct sales organizations are required to collect sales tax from the independent distributors rather than accept resale certificates.

TAXPAYER SEMINARS: The Texas Comptroller’s office offers taxpayer seminars throughout the state each year. New taxpayers are especially encouraged to attend these overviews of tax responsibilities for buyers, sellers, and service providers.

Schedule information is available online at http://window.state.tx.us/taxinfo/seminars.html or call us at 1-800-252-5555 for assistance in locating the next seminar near you.

OTHER REQUIREMENTS

If the business has or will have employees, contact the Texas Workforce Commission (www.twc.state.tx.us or by phone at 512/463-2731). For information about federal income taxes, contact the Internal Revenue Service (www.irs.gov or by phone at 1-800-829-1040).

Social Security information can be found online at: http://www.ssa.gov/.

For information related to new businesses and Texas permits and licenses, visit www.texasonline.gov .

You may also check with your city, tax assessor-collector, or local chamber of commerce to determine if there are any local taxes, permits or fees for which you may be responsible.

FOR ASSISTANCE - If you have any questions about the sales tax permit registration process, please contact your nearest Texas State Comptroller’s office, or call us toll free at 1-800-252-5555. The local number in Austin is 512/463-4600. Our e-mail address is tax.help@cpa.state.tx.us or see our frequently asked questions online at http://window.state.tx.us/taxinfo/sales/questions.html. Representatives are available to assist you with permit questions, by phone, Monday through Friday (except federal holidays) from 7:30 A.M. to 5:30 P.M.

AP-220-1 (Rev.1-07/2)

AP-220-2 (Rev.1-07/2)

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.

SALES TAX BOND - You may need to post a bond or other security for this permit. You will receive additional instructions if a bond is required.

AMERICANS WITH DISABILITIES ACT- In compliance with the Americans with Disabilities Act, this document may be requested in alternative formats by calling toll-free 1-800-252-5555.

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 toll-free number listed on this form.

TAX TYPE(S)

Below is a listing of taxes and fees collected by the Comptroller of Public Accounts. If you are responsible for reporting or paying one of the listed taxes or fees, and you DO NOT HAVE A PERMIT OR AN ACCOUNT WITH US FOR THIS PURPOSE, please obtain the proper application by calling toll free 1-800-252-5555, or by visiting your local Enforcement field office. Applications are available online at www.window.state.tx.us/taxinfo/taxforms/00-forms.html

9-1-1 Emergency Service Fee/Equalization Surcharge - If you are a

Off-Road, Heavy Duty Diesel Powered Equipment Surcharge - If

telecommunications utility, a mobile service provider, or a business

you sell, lease or rent off-road, heavy duty diesel powered equipment,

service user that provides local exchange access, equivalent local ex-

you must complete Form AP-201. This is in addition to the sales tax

change access, wireless telecommunications connections, or intrastate

permit.

You are required to charge both the sales tax and the

long-distance service, and you are responsible for collecting emergency

surcharge.

communications charges and/or surcharges, you must complete Form

 

 

AP-201.

Hotel Occupancy Tax - If you provide sleeping accommodations to

Amusement Tax - If you engage in any business dealing with coin-oper-

the public for a cost of $2 or more per day, you must complete Form

AP-102.

ated machines OR engage in business to own or operate coin-operated

 

 

machines exclusively in your own premises or in someone else's place of

International Fuel Tax Agreement (IFTA) - If you operate qualified

business, you must complete Form AP-146 or Form AP-147.

motor vehicles which require you to be licensed under the Interna-

 

Automotive Oil Sales Fee - If you manufacture and sell automotive oil in

tional Fuel Tax Agreement, you must complete Form AP-178.

 

 

Texas; or you import or cause automotive oil to be imported into Texas for

 

 

sale, use, or consumption; or you sell more than 25,000 gallons of auto-

Manufactured Housing Sales Tax - If you are a manufacturer of

motive oil annually and you own a warehouse or distribution center lo-

manufactured homes or industrialized housing engaged in business

cated in Texas, you must complete Form AP-161.

in Texas, you must complete Form AP-118.

Battery Sales Fee - If you sell or offer to sell new or used lead acid

Maquiladora Export Permit - If you are a maquiladora enterprise and

batteries, you must complete Form AP-160.

wish to make tax-free purchases in Texas for export to Mexico, you

 

Cement Production Tax - If you manufacture or produce cement in

must complete Form AP-153, to receive the permit.

 

 

Texas, or you import cement into Texas and you distribute or sell cement

Motor Vehicle Seller-Financed Sales Tax - If you finance sales of

in intrastate commerce or use the cement in Texas, you must complete

motor

vehicles and collect Motor Vehicle Sales Tax in periodic

Form AP-171.

payments, you must complete Form AP-169.

 

Cigarette, Cigar and/or Tobacco Products Tax - If you wholesale,

 

 

distribute, store, or make retail sales of cigarettes, cigars, and/or tobacco

Motor Vehicle Gross Rental Tax -If you rent motor vehicles in Texas,

products, you must complete Form AP-175 or Form AP-193.

you must complete Form AP-143.

Coastal Protection Fee - If you transfer crude oil and condensate from or

Petroleum Products Delivery Fee - If you are required to be licensed

to vessels at a marine terminal located in Texas, you must complete Form

under Texas Water Code, sec. 26.3574, you must complete Form

AP-159.

AP-154.

 

Crude Oil and Natural Gas Production Taxes - If you produce and/or

Sales and Use Tax - If you engage in business in Texas; AND you sell

purchase crude oil and/or natural gas, you must complete Form AP-134.

or lease tangible personal property or provide taxable services in

 

Direct Payment Permit - If you annually purchase at least $800,000 worth

Texas to customers in Texas; and/or you acquire tangible personal

of taxable items for your own use and not for resale, you must complete

property or taxable services from out-of-state suppliers that do not

Form AP-101 to qualify for the permit.

hold a Texas Sales or Use Tax permit, you must complete Form

 

AP-201.

Fireworks Tax - If you collect tax on the retail sale of fireworks, you must

 

 

complete Form AP-201. This is in addition to the sales tax permit. You

Sulphur Production Tax - If you own, control, manage, lease, or

are required to charge both the sales tax and the fireworks tax.

operate a sulphur mine, well, or shaft, or produce sulphur by any

Franchise Tax - If you are a non-Texas corporation or a non-Texas limited

method, system, or manner, you must complete Form AP-171.

 

 

liability company without a certificate of authority, you must complete

Telecommunications Infrastructure Fund - If you are a telecommu-

Form AP-114.

nications utility company or a mobile service provider who collects and

 

Fuels Tax - If you are required to be licensed under Texas Fuels Tax Law

pays taxes on telecommunications receipts under Texas Tax Code,

Chapter 151, you must complete Form AP-201.

for the type and class permit required, you must complete Form AP-133.

 

 

Gross Receipts Tax - If you provide certain services on oil and gas wells

Texas Customs Broker License - If you have been licensed by the

OR are a utility company located in an incorporated city or town having a

United States Customs Service AND want to issue export certifica-

population of more than 1,000 according to the most recent federal census

tions, you must complete Form AP-168.

and intend to do business in Texas, you must complete Form

 

 

AP-110.

 

 

- 2 -

 

 

AP-220-3 (Rev.1-07/2)

SPECIFIC INSTRUCTIONS

CORPORATIONS & PARTNERSHIPS

Item 2. Enter the legal name of the entity applying for the Texas Sales and Use Tax permit. Do not enter a doing business as (DBA) name in this space.

Item 3. Federal Employer Identification Numbers (FEIN) for reporting federal income taxes are issued by the Internal Revenue Service (IRS). If you need a FEIN, contact the IRS at 1-800-829-1040 or go to their Web page at www.irs.gov.

Item 5. If the applicant, partner or organization has registered for reporting any Texas state taxes (franchise, fuels, hotel, etc.) to the Comptroller’s office, enter the 11-digit taxpayer number assigned to the account. Leave this field blank if the applicant(s) has not previously registered with the Comptroller’s office.

Item 6. If the organization or partner has registered for a Texas Identification Number (TIN) as a vendor to the state, enter the 11-digit taxpayer number assigned to the account. Leave this field blank if the applicant(s) has not previously registered with the Comptroller’s office.

Item 7. File numbers are issued by the Secretary of State (SOS) when the certificate of formation is filed to create the legal entity. Contact the SOS at 512/463-5555, or go to their Web page, www.sos.state.tx.us, if you need assistance locating this information.

Item 8. Corporations that were legally formed in other states or countries may need to obtain an application for registration from the Texas Secretary of State to legally conduct business in Texas. For information on the requirements and how to obtain an application for registration, contact the Secretary of State at 512/463-5555 or go to their Web page at www.sos.state.tx.us. Corporations or other business entities legally formed in Texas, or other companies that do not have articles of incorporation/certificate of formation, should leave this field blank.

Item 9. Limited partnerships and limited liability partnerships must provide a copy of their registration documentation filed with the state where the entity was legally created.

Item 10. If the applicant is a corporation that has been involved in a merger within the last seven years, provide documentation of the transaction such as a copy of the merger documents filed with the state of incorporation and or a copy of the merger agreement.

Item 11. A social security number must be provided for all general partners, principal members/officers, managing directors, managers, or trustees. If the general partner is a corporation, limited liability company, or partnership, provide the Federal Employer Identification Number (FEIN) assigned to the entity by the Internal Revenue Service, if applicable.

SOLE PROPRIETOR INFORMATION

Item 12. Enter the legal name of the person applying for the Texas Sales and Use Tax permit. Do not enter a doing business as (DBA) name in this space. Single Member Limited Liability Companies and sole owner corporations should complete items 1-11, then skip to Item 17.

Item 13. Enter the social security number of the person applying for the permit. Social security numbers are obtained for internal use only by the Comptroller’s office and are not made available to the general public. If the applicant does not have a social security number, DO NOT enter a temporary or other number assigned by the Internal Revenue Service for use when filing federal income taxes.

Item 14. If the applicant, partner or organization has registered for reporting any Texas state taxes (franchise, fuels, hotel, etc.) to the Comptroller’s Office, enter the 11-digit taxpayer number assigned to the account. Leave this field blank if the applicant(s) has not previously registered with the Comptroller’s office.

Item 15. If the organization or partner has registered for a Texas Identification Number (TIN) as a vendor to the state, enter the 11-digit taxpayer number assigned to the account. Leave this field blank if the applicant(s) has not previously registered with the Comptroller’s office.

Item 16. Federal Employer Identification Numbers (FEIN) for reporting federal income taxes are issued by the Internal Revenue Service (IRS). If you need a FEIN, contact the IRS at 1-800-829-1040 or go to their Web page at www.irs.gov.

GENERAL BUSINESS INFORMATION

Item 17. Please enter the address where you would like your sales tax information mailed. Provide a complete mailing address, including building number and suite or apartment number if applicable. Indicate if the address is on a street, court, or boulevard and if there is a directional indicator (ex: North, Northeast). Indicate vanity postal city if applicable (ex: Lakeway instead of Austin, Alamo Heights instead of San Antonio, etc. See http://www.usps.com for correct standardized address.) If the mailing address is located outside of the United States, provide the mailing address used for postal delivery in the country where the information will be sent.

Item 25. If you will accept payment by credit card, or if you will accept payments through an online payment processing company (such as PayPal), enter the name of the merchant credit card processor and/or online payment processor and the Merchant Identification Number assigned by the processor.

Item 26. Provide the NAICS code for your business or check the box that indicates the general type of industry in which the applicant is engaged. The Comptroller’s office uses the North American Industry Classification System (NAICS), a product of the U.S. Census Bureau, to assign a code that indicates the general type of business operated in Texas.

It is easy to determine the NAICS code associated with your business. The Web address is http://www.census.gov/epcd/naics02/naicod02.htm. Enter one word in the keyword search field that generally describes your business. For example, if you’re in the restaurant business, enter “restaurant”. The search will return options ranging from “restaurant associations” to “restaurant, full service.” To the right of each listing is the associated six-digit NAICS code. In some cases, two codes are returned for the same business - one in the “1997” column and one in the “2002” column. Please select the 2002 code.

Item 27. Explain the type of business operated and/or primary type of products sold. For example - “Bookkeeping for small businesses”, “Interior Decorator for homes”.

BUSINESS LOCATION INFORMATION

PLACE OF BUSINESS OR BUSINESS LOCATION: Any store, office, or location where you receive orders for tangible personal property or taxable services or make sales, leases, or rentals of tangible personal property or taxable services at least three times or more in a calendar year. (See 34 Tex. Admin. Code, Rule 3.286: Seller’s and Purchaser’s Responsibilities.)

Item 28. Provide the registered doing business as (DBA) name, or the name under which you are otherwise conducting business, and, if applicable, the name of the shopping center or building in which the business is located, and the physical address of your business location. Enter the actual location of your business, number and street address. Example: “323 Jones Road.” Do not use a PO Box or Rural Route Number. (If your home is a location where you receive orders, that would be considered a place of business.) You may add meaningful directions (e.g, 2 miles south of FM 1960 on Jones Rd)

- 3 -

AP-220-4 (Rev.1-07/2)

Item 29. If the place of business is physically located within the boundaries of a city, provide the name of that city. It may be different from the postal city name provided in Item 28. (Example: A business that is within the city limits of Houston may be located in a zip code area that uses Friendswood as the postal city name.) You may need to contact the city planning office, or the tax appraisal district, to determine the city where your business is actually located. If the place of business is not located within city limits, check the indicated box.

Item 30. Provide the name of the county where this business is physically located. (Example: A business that is outside the city limits of Beaumont may be located in Orange County, not Jefferson County. A business that is located inside the city limits of San Marcos may be in either Hays County or Caldwell County.)

Item 36. Mark the “yes” box if you will be mailing or shipping taxable items to customers or if you will be traveling to customers' locations to provide taxable services. (Example: A company providing landscaping services should check “YES.”)

Item 39. List all locations or events in Texas where you will be selling or soliciting business on a temporary or recurring basis; include the dates (if known) when you will be at that location, even if you are selling from a van or cargo truck in a parking lot. (For example: parking lot on the corner of Hollywood and Vine; first weekend of each month)

Item 40. You will be required to report interest earned on sales tax if all the following are true:

•

•

•

you include installment payments which were received during a reporting period in “TOTAL SALES” on your sales tax return for that period (i.e.

you keep your records on a cash basis of accounting); AND

you make retail sales of taxable items on an installment purchase plan or deferred payment plan; AND

you charge interest on the entire balance, including sales tax, on the sale of taxable items made on installment purchases or deferred payment plans; AND

•you do your own financing on some accounts on which interest is charged.

Item 41. List all locations (storage unit, warehouse, home office, etc.) that are operated by the company in Texas that do not accept 3 or more orders per year.

Items 42-43. Telecommunications services are defined as the electronic or electrical transmission, conveyance, routing, or reception of sounds, signals, data, or information utilizing wires, cable, radio waves, microwaves, satellites, fiber optics or any other method now in existence or that may be devised, including but not limited to long-distance telephone service. The term includes cellular phone services and fax services. If you do not sell telecommunications services, skip to item 45.

Item 44. If you are a telecommunications utility, a mobile service provider, or a business service user that provides local exchange access, equivalent local exchange access, wireless telecommunications connections, or intrastate long-distance service, you are responsible for collecting emergency communications charges and/or surcharges.

Items 45-47. In addition to a sales tax permit, you must be permitted by the Texas Department of Insurance to sell fireworks in Texas. Sellers of fireworks must collect sales and use tax and an additional 2% fireworks tax. Contact the Texas Department of Insurance (http://www.tdi.state.tx.us) for additional information about fireworks permits. Additional information about fireworks tax is available online at http://window.state.tx.us/taxinfo/fireworks.

Consignment sales are sales where the consignee pays the distributor only for items that the consignee sells, and returns any unsold items to the distributor. The Comptroller regards all distributors who make consignment sales of fireworks to consignees to be the retailers of those fireworks for both sales tax and fireworks tax purposes. Distributors who make consignment sales of fireworks must collect and remit sales tax and fireworks tax on all Texas sales made by their consignees.

These definitions are found in the Occupations Code, Ch. 2154, Regulation of Fireworks and Fireworks Displays.

Manufacturer: A person, firm, corporation, or association who makes fireworks.

Distributor: A person who imports fireworks into this state or sells fireworks to a jobber, retailer or other distributor for resale; or a holder of a single public display permit, a multiple display permit, or another fireworks permit.

Jobber: A person who purchases fireworks only for resale to retailers.

Retailer: A person who purchases fireworks for resale only to the general public.

Item 48. The sale, lease, or rental of off-road heavy duty (50 horsepower or greater) diesel equipment is subject to sales and use tax and an additional

2% surcharge. Information about the off-road, heavy-duty diesel equipment surcharge is available online at: http://window.state.tx.us/taxinfo/mtr_veh/mv_offroad.html or contact one of our representatives at 1-800-252-5555 or at a local field office.

Item 49. If you sell alcoholic beverages in Texas you must be permitted by the Texas Alcoholic Beverage Commission (TABC) in addition to being permitted for the collection of sales and use tax (www.tabc.state.tx.us or by phone at 512/206-3360).

Item 51. Health Spas are defined as any business that offers for sale, or sells, memberships that provide the members instruction in or the use of facilities for a physical exercise program. Health spa operators must register with the Texas Secretary of State and include a copy of their certificate of

registration when applying for a sales tax permit. (See Occupations Code §§702.003, 702.101 and 702.107 for more details.) Examples may include a gym, circuit training, and any other fitness facility that sells memberships.

Item 52. If you do NOT have a place of business in Texas, list the names and addresses of all representatives, agents, contractors, or others representing your business in Texas. Do not complete this section if you have a place of business in this state.

Item 57. Sign and date the application. The completed application can be delivered in person to any of our local offices or mailed to our main office at

COMPTROLLER OF PUBLIC ACCOUNTS

111 E. 17th Street

Austin, TX 78774-0100

You will generally receive your permit approximately four weeks after we have received your completed and signed application. Incomplete applications may delay the process.

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