Form 01-922 — Instructions for Completing Texas Sales and Use Tax Return

# Instructions for Completing

Texas Sales and Use Tax Return
These instructions are provided to assist in properly completing the
Texas Sales and Use Tax Return and supplements.
Who must file - You must file the long form if you:

• have more than one outlet or place of business;
• report tax to more than one city, transit authority, county or special purpose district (SPD);
• prepay your state and local taxes;
• report use tax from out-of-state locations;
• are a city, county or SPD that has chosen to retain your own local sales and use tax as authorized by the Texas Tax Code;
• are taking credit, excluding bad debt credit, to reduce taxes due on this return;
• have custom broker refunds to report;
• are a marketplace provider or a remote seller.

If you are claiming bad debt credit, you must file electronically at www.comptroller.texas.gov/taxes/file-pay.
Returns must be filed for every period (month, quarter or year) even if there is no amount subject to tax or any tax due. If you're not sure whether you should file monthly, quarterly or yearly, call us at 800-252-5555.
When to file and pay - Returns must be filed or postmarked on or before the 20th day of the month following the end of each reporting period. If the due date falls on a Saturday, Sunday or legal holiday, the next business day will be the due date. Penalties and interest apply to taxes paid after they are due. A separate penalty applies to a report filed after the due date. See Item 14.
Business changes - If you are no longer in business or if your mailing or outlet address has changed, visit www.comptroller.texas.gov/taxes/sales, or blacken the appropriate box to the right of Item g. on the return.
If you are a remote seller, use Form 01-798 Remote Seller's Intent to Terminate Use Tax Responsibilities, to end your tax responsibility.
Instructions for filing amended Texas Sales and Use Tax Returns - You may file an amended return on paper or electronically via Webfile, or Electronic Data Interchange (EDI). If you choose to file a paper amended return please follow these steps:

1. Make a copy of the original return you filed, or download a return online at www.comptroller.texas.gov/taxes/sales/forms.
2. Write "Amended Return" on the top of the form, as shown in the example here: b.

(Rev.8-25/41)
Texas Sales and Use Tax Return
Do not staple or paper clip.
I
AB
CD
DDDD c. Taxpayer number a. d. Filing period
Amended Return

1. If you're using a copy of your original return, cross out and revise the incorrect amounts. If you're using a blank return, enter the amounts as they should have appeared on the original return.
2. Sign and date the return.

If the amended return shows you underpaid your taxes, please send the additional tax due plus any penalties and interest that may apply to the address provided on the return.
If the amended return shows you overpaid your taxes and you are requesting a refund, you must meet all of the requirements for a refund claim. Please refer to the Sales Tax Refunds page section of the Comptroller's website at www.comptroller.texas.gov/taxes/sales/refunds. Additional documentation may be requested to validate your claim.
Need help? - For sales tax assistance, visit the Comptroller's field office in your area or call 800-252-5555. For a list of field offices throughout the state, visit www.comptroller.texas.gov/about/contact/locations.php.
You must keep complete and detailed records of all sales as well as any deductions claimed, so returns can be verified by a state auditor. Failure to file this return or to pay applicable tax may result in collection action as prescribed by Title 2 of the Tax Code.
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. sec. 405(c)(2)(C)(i); Tex. Gov't Code Secs. 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.
Form 01-922-1 (Rev.7-26/17)

01-922-2
Item c. Enter the taxpayer number shown on your sales tax
(Rev.7-26/17) Item d. If the return is not preprinted, enter the permit. If you have not received your sales tax permit and you filing period of this report (month, quarter or year) Item j. Indicate if you are taking a credit to reduce taxes due on this return. If "YES," are a sole owner, enter your Social Security number. Other Item n. If you had zero to report in Items 1, 2 and 3 for all outlets during this filing period, blacken and the last day of the period. Examples: "Quarter complete and submit Form 01-148, Credits and Customs Broker Schedule, with your types of organizations may enter their Federal Employer this box, sign and date this return and mail to the Comptroller's office.
Ending 09-30-16" "Month Ending 10-31-16" "Year return. Examples of these credits include:
Identification Number (FEIN), if a taxpayer number has not
Ending 12-31-16"
Purchases: been assigned.

• Paying or accruing tax on a non-taxable or exempt purchase in error.
• Resale
• Manufacturing exemptions
• Accrued and paid tax on the same taxable purchase.

AB
Sales:
CD 01-114
DDDD
(Rev.8-25/41)

• Remitting tax on sales that qualify for an exemption: b

Texas Sales and Use Tax Return b.

• Resale

Item 6. Enter the trade name, actual location and five digit outlet number shown on your sales tax permit for each outlet you are reporting. Use street address. Do not use P.O. Box or Rural Route number.

• If you do not have a permit, leave outlet number blank.

0111 400F082541

• If you are reporting use tax from out-of-state locations, use outlet number "00000."
• If the physical location (outlet) is no longer in business, write "out of business" and date of closing next to any outlet that is no longer in business.

See instructions, Form 01-922.

• Manufacturing a. I I

Do not staple or paper clip.

• If the physical location address is different from the preprinted physical location Page 1 of Do not write in shaded areas.
• Agricultural/Timber c. Taxpayer number
• Remitting tax on sales where merchandise is returned. d. Filing period

Others:

• Calculation or bookkeeping errors.

If you are claiming bad debt credit to reduce your tax due, you must file electronically at Taxpayer name and mailing address www.comptroller.texas.gov/taxes/file-pay. g.
Claim the credit in Item 2 by subtracting the sum of purchases and/or sales you paid taxes on in error, or refunded to a customer, from the amount of taxable sales. Credit for a local taxing jurisdiction cannot be taken unless you have reported that jurisdiction on a previously filed tax return. A claim for refund must be filed directly with the Comptroller.
Refund instructions are available at www.comptroller.texas.gov/taxes/sales/refunds.
You have certain rights under Chapters 552 and 559, Government Code, to review, request and correct information we have on file about you. Contact us at the address or phone numbers indicated in the instructions.
Item k. If you refunded sales tax for items exported outside the U.S. based on a Texas j. Are you taking credit to reduce taxes due on this Return n. NO SALES

# YES NO

Licensed Customs Broker Export Certificate, you must complete and submit the Credits return? If you are claiming bad debt credit to reduce MUST address, make correction next to the incorrect information.

• If a new outlet has been opened, write the outlet trade name, actual location and e. f. Due date opening date in a blank space on the return along with a brief description of the business.

I
Blacken this box if your mailing address has changed. Show changes b

1. by the preprinted information.

I
Blacken this box if you are no longer
Items 7a and 7b. Multiply Item 4 by the state tax rate and enter in Item 7a. Multiply Item 5 in business. Write in the date you went b

1. out of business. by the local tax rate and enter in Item 7b. If your return is not I Blacken this box if one of your pre-printed, refer to the booklet, Texas Sales and Use Tax Rates (Pub. 96-132), locations is out of business or has b
2. changed its address. a list of the current city for , transit, county and SPD rates. If "USE LIST" is preprinted in Item 7b, report the tax on the Texas List Supplement (Form 01-116). h. i. b b return and mail R
   • 1

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 b b 1 2 your tax due, you must file electronically. be filed b it
Item 8. Combine the state sales tax due from all outlets (Items 7a) and enter the total tax Comptroller's office. and Customs Broker Schedule (Form 01-148) with your return. to the k. Did you refund sales tax for items exported outside even if no YES NO the U.S. based on a Texas Licensed Customs in Column a. Combine local sales tax due from Item 7b from all pages and enter the total PLEASE PRINT YOUR b b Broker Export Certificate? 1 2 tax is due. tax in Column b.

NUMERALS LIKE THIS
Item l. If you are a food service establishment that purchased Texas farm-raised oysters l. Are you taking credit to reduce taxable sales on this return for the purchase of Texas farm-raised YES NO and are taking a credit to reduce taxable sales on this return, you must complete and b b oysters? 1 2 Physical location (outlet) name

1. submit the Credits and Customs Broker Schedule (Form 01-148) with your return. Multiply m.Are you taking credit to reduce taxable sales on and address Outlet (Do not use a P.O. box address.) this return for participation in a qualified oyster YES NO $5 for every 100 qualified oysters purchased this reporting period. b b shell recycling program? 1 2 If you answered yes to either question j - m, you must complete Form 01-148 and submit it with your return.

Item m. If you are a food service establishment that participated in a qualified oyster shell

1. TOTAL TEXAS SALES recycling program and are taking a credit to reduce taxable sales on this return, you must b (Whole dollars only) complete and submit the Credits and Customs Broker Schedule (Form 01-148) with your
2. TAXABLE SALES return. Multiply $2 for every 50 pounds of oyster shells collected and provided to a qualified b (Whole dollars only) no.

Item 9. The amount preprinted in Item 9 includes the amount of your pre-payment plus the allowable prepayment discount.

• If you prepaid timely and the amount is not printed in Item 9, calculate the credit by dividing the prepaid amount by .9825, and enter the result in Item 9.
• If the total tax due in either column of Item 8 is greater than the prepayment, enter FOR
• AMOUNT OF TAX DUE project that recycles the shells this reporting period. THIS OUTLET (Dollars and cents)

(Multiply "Amount subject to tax" by "TAX RATE" for state and local tax due)

1. TAXABLE PURCHASES b

(Whole dollars only)

# TAX RATES

Items 1 - 7. If you have more than one place of business, you must file the outlet

1. Amount subject to state tax supplement (Form 01-115) with the Texas Sales and Use Tax Return. Items 1 - 7 on b b (Item 2 plus Item 3) X
2. Amount subject to local tax the outlet supplement are the same as items 1 - 7 on the Texas Sales and Use Tax (Amount for city, transit, county and SPD must b b Return (Form 01-114).

X be equal.)
Item 1. Enter the total amount (not including tax) of ALL sales, services, leases and b b STATE TAX - Column a rentals of tangible personal property including all related charges made in Texas during the reporting period. Report whole dollars only. Enter "0" if you have no sales to report.

1. Total tax due (from all outlets or list supplements)

Texas Sales are defined as all sales made from a Texas in-state location AND all sales made into Texas from an out-of-state location.
01-114 DDDD
(Rev.8-25/41) _

1. Prepayment credit

Item 2. Enter the total amount (not including tax) of all TAXABLE sales, services, =

1. Adjusted tax due (Item 8 minus Item 9) leases and rentals of tangible personal property including all TAXABLE related _
2. Timely filing discount (0.005) charges made during the reporting period. Report whole dollars only and enter _ "0" if you have no sales to report. If you are taking a credit on the return, claim
3. Prior payments the credit in Item 2 by subtracting the sum of purchases and/or sales you paid =
4. Net tax due (Item 10 minus Items 11 and 12) taxes on in error or refunded to a customer, from the amount of taxable sales.

+

1. Penalty and interest (See instructions)

15a. Total state amount due
Item 3. Enter the total amount of taxable purchases that you made for your own

1. TOTAL STATE AND LOCAL AMOUNT DUE use. Taxable purchases include items that were purchased, leased or rented for = (Item 13 plus Item 14) b personal or business use on which sales or use tax was not paid. This includes Comptroller of Public Accounts Mail to: purchases from in- or out-of-state sellers, exempt items taken out of inventory for P.O. Box 149354 Austin, TX 78714-9354 use, items given away, and items purchased for an exempt use but actually used b b b in a taxable manner. Taxable purchases do not include inventory items being held T Code Taxpayer number Period TOTAL the difference in Item 10. Multiply the difference by .005 and enter the result in Item 11.

7a.State tax (include in Item 8a)

• If the total due in either Item 8a or 8b is less than the prepayment credit in Item 9a .

= or 9b, enter the difference in Item 10a or 10b. Multiply the difference by .9825 and 7b.Local tax (include in Item 8b) enter the result in Item 13 to determine the amount of refund. Bracket the amount .
= as <xxx.xx>.

• If you are filing your return or paying the tax late, mark out the preprinted amount b LOCAL TAX Column b
  • in Item 9 and enter the actual amount paid with your prepayment report.

Note: Discount applies only if all prepayment requirements are met AND your regular sales and use tax return AND any additional payments are postmarked by the due date.
Item 10. Subtract the prepayment credit in Item 9 from the total tax due in Item 8. Enter the result in Item 10.
Item 11. If you are filing your return and paying the tax due on or before the due date,
15b. Total local amount due multiply the total tax due in Item 8 by 1/2 percent (.005) and enter the result in Item 11.
(Prepayers: See instructions for Item 9.) b
Note: Do not take the discount if the return and/or payment is not timely.

1. AMOUNT PAID exclusively for resale. Report whole dollars only. Enter "0" if you have no taxable

Item 12. If you requested that a prior payment and/or an overpayment be applied (Total of Items to this period, a preprinted return from the Comptroller's office will include this 15a and 15b) purchases to report.
Taxpayer name
Item 4. Add Taxable Sales (Item 2) to Taxable Purchases (Item 3), and enter the result in Item 4 .
AB
Do not include Total Texas Sales (Item 1) in this total. Report whole dollars only. I declare that the information in this document and any attachments is true and correct to t he best of my Date Taxpayer or duly authorized agent amount in Item 12. o. b knowledge.
Item 14. Penalty and interest

• 1-30 days late: Enter penalty of 5 percent (.05).

Item 5. To report local tax by outlet, the amount subject to local tax must be the same for all local taxing authorities (city, transit, county and/or special purpose

• 31-60 days late: Enter penalty of 10 percent (.10). district) for that outlet. If any of these local amounts are different for the outlet, you MUST report your local tax on the List Supplement (Form 01-116-A).
• Over 60 days late: Enter 10 percent (.10) penalty plus interest. Calculate interest at the rate published online at www. Comptroller.Texas. Gov, or call the Report whole dollars only ($50, not $50.35). If "NOT APPLICABLE" is preprinted in Item 5, do not enter an amount. Credit for a local taxing jurisdiction Comptroller at 877-447-2834 for the applicable interest rate. cannot be taken unless you have reported that jurisdiction on a previously filed tax return. A claim for refund must be filed directly with the Comptroller. Refund Note: An additional $50 late filing penalty will be assessed each time a return is filed after the due date. instructions are available at www.comptroller.texas.gov/taxes/sales/refunds. If you are claiming bad debt credit on this return, you must file electronically at www.comptroller.texas.gov/taxes/file-pay.

01-922-4
(Rev.7-26/17)

# Instructions for Completing Texas Sales and Use Tax Return List Supplement

Who must file the list supplement? You must file the list supplement with the Texas Sales and Use Tax Return if you:

• are an out-of-state seller;
• are a contractor performing new constructions under a separate contract;
• are a contractor performing residential real property repair and remodeling under a separated contract;
• are an itinerant vendor;
• are an auctioneer;
• are a marketplace provider or remote seller.

You must also file the list supplement if you provide any of the following services:

• nonresidential real property repair or remodeling services;
• amusement services;
• cable or satellite television services;
• mobile telecommunications services;
• landline telecommunications services;
• waste collections services;
• natural gas or electricity.

Note: Other circumstances may require you to file by list. If you have specific questions, call us at 800-252-5555.
Column 1. This column should include the names of all cities, transit organizations, counties and special purpose districts (SPDs) in which you did business during the reporting period. If the form is preprinted, names of some jurisdictions will already be printed in this column. Jurisdictions with two asterisks () next to them indicate you have at least one outlet within that jurisdiction. You must include the amount subject to tax for that outlet(s), even if the amount is zero.
Column 2. This column should include the seven-digit local codes for all local taxing jurisdictions listed in Column 1. These codes are available online at www.comptroller.texas.gov/taxes/sales.
Column 3. The amount subject to tax is the taxable sales plus taxable purchases that are subject to local tax for each jurisdiction listed in Column 1.
Jurisdictions with two asterisks () next to them indicates you have at least one outlet within that jurisdiction. You must include the amount subject to tax for that outlet(s), even if the amount is zero.
Report whole dollars only. If an amount is negative, bracket it as <x,xxx>.
Column 4. This column should include the local tax rate, ranging from 1/8 of 1 percent to 2 percent, for each local taxing jurisdiction listed in Column 1. Local rates can be found online at www.comptroller.texas.gov/taxes/sales.
Column 5. AMOUNT OF LOCAL
TAX DUE - To calculate the tax due, multiply each amount in
Column 3 by the respective tax rate listed in Column 4. Enter dollars and cents. If an amount is negative, bracket it as <x,xxx.xx>.
Item 7b. Add the amounts in Column 5 of this page and enter the total in
Item 7b. Combine the totals in Item 7b of all List Supplements (Form 01-116) for this reporting period and enter the result in Item 8, Column b, of the Texas Sales and Use Tax Return (Form 01-114). If the amount is negative, bracket it as <x,xxx.xx>.