Tax Law-US

Texas Comptroller Form Instructions

Form AP-201 — Texas Application for Sales Tax Permit

preamble

Name Phone (Area code and number)

held: General Partner Officer/Director Managing Member Other Name Phone (Area code and number) Home address City State ZIP code SSN FEIN County (or country, if outside the U.S.)

Position held: General Partner Officer/Director Managing Member Other Percent of ownership % Percent of ownership % Home address City State ZIP code SSN FEIN County (or country, if outside the U.S.)

Position

Trust (TR)

Profit Corporation (CT, CF) General Partnership (PB, PI) Business Trust (TF) Holding Company (HF) ist any current or past 11-digit Texas Taxpayer Number for reporting any taxes or fees to the Texas Comptroller of Public Accounts. ........................................................................... 4. Check here if you DO NOT have an FEIN. File number Submit a copy of the trust agreement with this application. File number Nonprofit Corporation (CN, CM) Professional Association (AP, AF) Limited Liability Company (CL, CI) Business Association (AB, AC) Real Estate Investment Trust (TH, TI) Limited Partnership (PL, PF) Joint Venture (PV, PW) Joint Stock Company (ST, SF) Professional Corporation (CP, CU) Estate (ES) Other (explain) State/country 8. If the business is a corporation, has it been involved in a merger within the last seven years? ...................... YES NO 3. Federal Employer Identification Number (FEIN) ........ come taxes) 5. L (assigned by the Internal Revenue Service for reporting federal in 2. Legal name of corporation, partnership, limited liability company, association or other legal entity 6. Have you ever received a Texas vendor or payee number ( (Texas Identification Number/TIN)? ........................................ YES NO If "YES," enter number ... 7. Enter the home state or country where this entity was formed and the formation date ............ Enter the home state registration/file number ........................................................................... Non-Texas entities: enter the file number if registered with the Texas Secretary of State ........ If "YES," attach a detailed explanation. (See instructions.)

Texas Application • Sales Tax Permit • Use Tax Permit • 9-1-1 Emergency Communications • Prepaid Wireless 9-1-1 Emergency Service Fee • Off-Road, Heavy-Duty Diesel Powered Equipment Surcharge

TION INFORMAENTITY

If you are a sole proprietor, start on the next page, Item 10. 1. Business Organization Type 9. List all general partners, officers or managing members (Attach additional sheets, if necessary.) If you are not a sole proprietor, go to Item 15. AP-201-1 (Rev.7-25/30)

10. Legal name of sole proprietor (first, middle initial, last) 11. Social Security number (SSN) ............. Check this box if you DO NOT have a Social Security number (SSN). 12. List any current or past 11-digit Texas Taxpayer Number for reporting any taxes or fees to the Texas Comptroller of Public Accounts. ........................................................................... 13. Have you ever received a Texas vendor or payee number (Texas Identification Number/TIN)? .......... YES NO If "YES," enter number .............. 14. Federal Employer Identification Number (FEIN), if you have one, assigned by the Internal Revenue Service for reporting federal income taxes. ............................................................................. 15. 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. 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.) 19. Business website address(es) ........... 16. Daytime phone number (Area code and number) .......................................................................................... 17. FAX number (Area code and number) ............................................................................................................ 18. Mobile/cellular phone number (Area code and number) ................................................................................. 22. Name of bank or other financial institution (Attach additional sheets, if necessary.)

23. If you will be accepting payments by credit card and/or through an online payment processing company, enter the name of the processor. Merchant identification number (MID) assigned by processor Business Personal Name Email address Street address (if different from the address in Item 15) Phone number (Area code, number and extension)

Name Email address Street address (if different from the address in Item 15) Phone number (Area code, number and extension)

AP-201-2 Sales Tax Permit and/or Use Tax Permit • TYPE OR PRINT • Do NOT write in shaded areas. 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 numbers listed on this form.

ORSSOLE PROPRIET

If you are a sole proprietor, start here. (If you are NOT a sole proprietor, skip to Item 15.)

APPLICANTSALL

All applicants continue here. 20. Contact person for business records 21. Alternate contact person for business records

27. Is this PLACE OF BUSINESS operated from your home? .......................................................................................................... YES NO 28. Do you ship or deliver items to cities or counties in Texas other than where you have your place of business? ......................... YES NO 29. Enter the name and address of the owner or landlord of this PLACE OF BUSINESS. 26. Within what county is this PLACE OF BUSINESS? 25. 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. Do you maintain a distribution center, warehouse, office or any other physical location where business is conducted in Texas? ..................................................................................................................................................................... YES NO 32. Do you own, use, sell, lease or rent tangible personal property located in Texas? (This includes storing machinery and equipment.) ............................................................................................................................................................................ YES NO Name (first, middle initial, last) Street address City State ZIP code T X 33. Do you provide onsite taxable services at customer locations in Texas? ..................................................................................... YES NO 34. Do you sell at temporary locations (fairs, trade shows, etc.) in Texas? ....................................................................................... YES NO

Street City State ZIP code T X T X 31. Do you have any representative, agent, salesperson, canvasser or solicitor who operates under your authority to conduct business in Texas, including selling, delivering or taking orders for taxable items? ................................................................................................... YES NO Business name (DBA) Street address (include St, Av, Ct, etc.) or rural route and box number (Do NOT use P.O. 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. T X

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.) 35. Do you have a franchisee or licensee operating under your name who is required to collect sales and use taxes in Texas? ..... YES NO 36. Do you have a substantial ownership in, or are owned in whole or substantial part, by a person who has a business location in Texas and sells the same or similar line of products under a business name that is similar to your business name? .................................. YES NO 37. Do you have a substantial ownership in, or are owned in whole or substantial part, by a person who maintains a location in Texas to advertise, promote or facilitate sales, deliveries or returns of your products? .............................................................................. YES NO

AP-201-3 Sales Tax Permit and/or Use Tax Permit Page 3

PLACE OF BUSINESS INFORMATION

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. 24. PLACE OF BUSINESS name and address - This address is for a physical location operated for the purpose of selling taxable items where sales personnel receive three or more orders for taxable items during the calendar year. (Attach additional sheets for each PLACE OF BUSINESS in Texas.) See instructions prior to answering Items 25 and 26. If "YES", list the location of all distribution points, warehouses or offices in Texas. (Do not include locations that are considered a PLACE OF BUSINESS .) (Attach addition al sheets, if necessary.) If "YES", list names and addresses of all representatives, agents, salespersons, canvassers or solicitors in Texas. (Attach additional sheets, if necessary) If "YES", list the locations or event names and when you will be at location or event. (Attach additional sheets, if necessary)

42. Is this permit for a winery located outside of Texas that will ship wine to consumers in Texas? ................................................ YES NO 38. Do you have internet or mail order sales? .................................................................................................................................... YES NO 39. Are you a Marketplace Provider? ................................................................................................................................................. YES NO 40. Will your anticipated monthly taxable sales exceed $8,000 per month? ...................................................................................... YES NO 41. Will you sell alcoholic beverages? ............................................................................................................................................... YES NO If "YES", which permit will you hold? ........................................................................................ MIXED BEVERAGE BEER AND WINE

Enter the Texas Alcoholic Beverage Commission license number(s) for this address. 43. Will you sell memberships to a health spa? ................................................................................................................................. YES NO 45. Will you sell fireworks? ................................................................................................................................................................ YES NO 44. Will you sell electronic cigarettes or any other device that simulates smoking by using a mechanical heating element, battery or electronic circuit to deliver nicotine or other substances to the individual inhaling from the device? .......................... YES NO 44a. If "YES," are you planning to sell electronic cigarettes over the internet, by mail order or by telephone? .......................... YES NO 44b. If "YES" in 44a above, enter your email address or URL 46. If you have answered "NO" to questions 30-37, 39 and 43, do you elect to use the optional Single Local Tax (SLT) rate? ....... YES NO 47. Enter the date that you will begin making sales? ................................................................................................................. 48. Will you operate this business all year? ....................................................................................................................................... YES NO If "NO," list the months you will operate __________________________________________________________________________________ NAICS code 49. Enter your North American Industry Classification System (NAICS) code. (See specific instructions.) .......................................

Primary business activity and type of products or services to be sold. Agriculture Transportation Retail Trade Real Estate Direct Sales / Marketing Mining Finance Services Communications (See Item 38.) Construction Utilities Insurance Public Administration Manufacturing Wholesale Trade Health Spa Other (explain) 50. Will you be required to report interest earned on sales tax? (See specific instructions.) ............................................................. YES NO 51. Will you sell, lease or rent off-road, heavy-duty (50 horsepower or more) diesel-powered equipment? ................................... YES NO 53. Will you sell prepaid wireless telecommunications services? ....................................................................................................... YES NO 9-1-1 Wireless Emergency Service Fee (91) 9-1-1 Emergency Service Fee (92) 9-1-1 Equalization Surcharge (93) Name Title Phone (Area code and number) Street address City State ZIP code Check each of the following items you purchased. Inventory Corporate stock Equipment Real estate Other assets Purchase price $ Date of purchase Purchase price of this business or assets and the date of purchase Month Day Year

Previous owner's Texas taxpayer 54. Previous owner's trade name (DBA name) number (if available)

AP-201-4 Sales Tax Permit and/or Use Tax Permit Page 4

TIONTED INFORMARELA

If "YES," you must obtain an Out-of-State Winery Direct Shipper's Permit from the Texas Alcoholic Beverage Commission. (See instructions.) If "YES," you must attach a copy of your Health Spa certificate of registration issued by the Texas Secretary of State. If you don't know your NAICS code, indicate your principal type of business. 1 FEES 91 52. If you will be providing telecommunications services, indicate the 9-1-1 emergency communications fees you collect under Health & Safety Code, Chapter 771.

PREVIOUS OWNER

If you purchased an existing business or business assets, complete Item 54; if not, skip to Item 55. Previous owner's legal name, address and phone number, if available

Date of signature(s) Type or print name and title of sole owner, partner, officer, director or member Driver license number/state Are you at least 18 yrs of age or older?

YES NO

Type or print name and title of partner, officer, director or member Driver license number/state Are you at least 18 yrs of age or older?

YES NO

Type or print name and title of partner, officer, director or member Driver license number/state Are you at least 18 yrs of age or older?

YES NO

AP-201-5 Sales Tax Permit and/or Use Tax Permit Page 5

TURESSIGNA

APPLICANTS MUST BE AT LEAST 18 YEARS OLD. Parents or legal guardians can obtain a sales tax permit on behalf of a minor. 55. 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. (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. Sole owner, partner, officer, director or member Partner, officer, director or member Partner, officer, director or member WARNING. 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. A listing of links relating to acquiring licenses, permits, and registrations from the State of Texas is available online at https://www.texas.gov/. You may also want to contact the municipality and county in which you will conduct business to determine any local governmental requirements.

INSTRUCTIONS

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 You will receive your permit approximately four weeks after we receive your completed and signed application. Incomplete applications will delay the process. 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. ASSUMPTION OF RISK FOR DISCLOSURE OF PERSONAL IDENTIFIABLE INFORMATION - While 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, your signature on this form affirms you understand and assume the risk of sending your personal identifiable information via unsecure methods, including unencrypted email and/or fax. 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. 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 number listed on this form. Field office or section number Employee name USERID Date

Source: official text